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2017 (6) TMI 950 - AT - Income TaxUnaccounted investment - addition based on entries in the seized documents found during the course of search on Chhoriya group - connection between the assessee and the Chhoriya group concern - Held that:- In the absence of any corroborative evidence found during the course of search from the Chhoriya group of cases in order to establish any business link or otherwise, merely because similar sounding name is found in the seized document, does not merit addition in the hands of assessee. In the absence of same, no addition on account of such entries in the seized document is warranted in the hands of assessee. - Decided in favour of assessee.
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