Unexplained expenditure - alleged excess payments to landlords - ...
Court Dismisses Allegations of Excess Landlord Payments Due to Lack of Evidence; Income Additions Require Concrete Proof.
March 14, 2019
Case Laws Income Tax AT
Unexplained expenditure - alleged excess payments to landlords - Department has not found anything to show that the landlords actually received the payments - The additions can be made only based on actual evidence and not based on presumptions - In the absence of any evidence, addition was deleted.
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