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2022 (7) TMI 794 - AT - Income TaxAddition of unconfirmed creditors - disallowance of job work expenses - One of the contentions before Ld. CIT(A) was that the AO in the case of Noble Craft has made double addition as the AO has disallowed job work, and also made an addition in respect of the creditors of Noble Craft - HELD THAT: - We find that the Ld.CIT(A) has not adverted this contention. From the submissions made before the Authorities below, it is quite evident that this amount was considered twice. Therefore, a sum of addition in respect of the creditors of Noble Craft , deleted and rest of the addition is sustained as the assessee has not brought any supporting evidences before this Tribunal. Thus, grounds raised by the assessee are partly allowed.
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