Case Law Details
Case Name : Vineet Gupta Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1515/Del/2023
Date of Judgement/Order : 08/10/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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Vineet Gupta Vs ACIT (ITAT Delhi)
ITAT Delhi held that addition under section 69A r.w.s. cannot be sustained merely on the basis of the statement. There has to be some material corroborating the content of the statements. Accordingly, appeal allowed and addition deleted.
Facts- A search and seizure operation u/s
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