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2017 (5) TMI 1053 - DELHI HIGH COURTAddition u/s 69C - Held that:- As has been noted by the CIT(A) in the order dated 11th February 2013, there was an unsigned note which was recovered neither from the office of the M/s. AMR Infrastructure Ltd., which had accepted the application of the Assessee for the booking of space or the office of the Assessee. The CIT(A) has referred to the two Memorandum of Understanding (MoUs) entered into between the Assessee and M/s. AMR Infrastructure Ltd. with regard to the two areas, i.e., plot of 5000 sq. ft. and another of 1000 sq. ft., both being booked @ ₹ 1,500 sq. ft. through the documents placed before the CIT(A), which were also before the AO, the Assessee was able to demonstrate that it had not paid any sum over and above what was reflected therein. Consequently, there was no occasion to make any addition under Section 69 C of the Act. - Decided in favour of assessee.
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