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Section 69A Addition Based on Unverified Third-Party Statement Deleted
Case Law Details
- Case Name
- Rucha Consultancy LLP Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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Rucha Consultancy LLP Vs DCIT (ITAT Mumbai)
Addition u/s. 69A based on third party statement without corroborative material liable to be deleted
ITAT Mumbai held that addition under section 69A of the Income Tax Act on the basis of a third party statement without bringing any corroborative material is liable to be deleted. Accordingly, addition deleted and appeal of assessee allowed.
Facts- The assessee is a limited liability partnership and it is engaged in the business of providing management consultancy services. A search and seizure action u/s. 132 of the Act was undertake...
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