Case Law Details
Case Name : DCIT Vs Om Shakthy Agencies (Madras) Pvt. Ltd. (ITAT Chennai)
Appeal Number : ITA No. 321/Chny/2022
Date of Judgement/Order : 23/08/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Chennai
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DCIT Vs Om Shakthy Agencies (Madras) Pvt. Ltd. (ITAT Chennai)
ITAT Chennai held that addition based merely on presumptions and assumptions and without allowing cross-examination is unsustainable in law and liable to be set aside.
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