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Verification, Not Estimation – ITAT Delhi Corrects AO’s Approach on Creditors & Expenses
Case Law Details
- Case Name
- Shelender Kumar Jain Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Shelender Kumar Jain Vs ACIT (ITAT Delhi)
Verification, Not Estimation – ITAT Delhi Corrects AO’s Approach on Creditors & Expenses-Tribunal Says No to Adhoc Additions: Relief Granted in Newspaper Business Assessment
Assessee, proprietor of M/s Amar Bharti & Rashtriya Besahara Jan (Hindi daily newspaper), appealed against order of CIT(A)-38, New Delhi confirming various disallowances made in assessment framed u/s 143(3)/263.
AO had disallowed Rs.34,20,000/- on account of sundry creditors, alleging that certain payments were in cash & not reflected in bank accoun...
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