Case Law Details
Case Name : DCIT Vs Sigma Institute of Technology & Engineering (ITAT Ahmedabad) I.T.A. No. 197/Ahd/2020
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All ITAT ITAT Ahmedabad
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DCIT Vs Sigma Institute of Technology & Engineering (ITAT Ahmedabad)
Extrapolation in Search-Based Assessment Upheld: ITAT Allows Partial Estimation of Unaccounted Donations; Recovered Salary from Employees Proved as Regular Practice: ITAT Confirms Full Addition Based on Systematic Modus Operandi; Salary Kickback Scheme Established Through Search Evidence: ITAT Ahmedabad Upholds AO’s Estimation of Unaccounted Income; Partial Relief on Undisclosed Bank Deposits: ITAT Confirms CIT(A)’s Finding Based on Verified Contra Entries; Extrapolation Allowed Only with Evidence of Pattern: I...
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