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Case Law Details

Case Name : Narsinga RAO Vs ACIT (Telangana High Court)
Related Assessment Year :
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Narsinga RAO Vs ACIT (Telangana High Court)

Conclusion: Revenue had placed no material on record to show that the loose papers were in the hand-writing of assessee and there was no corroborative material on record to prove that the expenditure recorded in the said loose papers was incurred by assessee. Therefore, no addition could be made on account of undisclosed expenses.

Held: Appellant was engaged in distribution of ‘Four Square’ cigarettes in Hyde

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