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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Unexplained expenditure u/s 69C - it was found that the assessee ...


Court Rules Section 69C Additions Unjustified Without Evidence Beyond Diary Entries in Donation Case.

May 14, 2016

Case Laws     Income Tax     AT

Unexplained expenditure u/s 69C - it was found that the assessee along with many other persons have given donation to the education society for admission to the courses conducted by the group - Additions only on the basis of entries in a diary without any corroborative evidence cannot be held to be justified - AT

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