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2014 (8) TMI 67 - ITAT LUCKNOWUnaccounted job work charges – Addition on impounded bill books – Held that:- The assessee could not place any evidence to co-relate that the entire job work charges shown were duly recorded in its books of account – there was no infirmity in the order of the CIT(A) in this regard and the addition is confirmed – the assessee could not place any evidence to explain that the cash sales shown in the bill book, which was duly recorded in the regular books of account - Decided against Assessee. Undisclosed capital employed – Held that:- CIT(A) reduced the amount to ₹ 5 lakhs - the assessee has made sales outside the books of account, in which additional capital is required and the CIT(A) has reduced the addition from ₹ 9 lakhs to ₹ 5 lakhs in this account - no further interference is needed for in the order of the CIT(A) – Decided against Assessee.
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