Addition for Bogus expenditure U/s. 69C justified on failure to prove rendition of services

Sun Steel Industries (P) Ltd. Vs DCIT (ITAT Kolkata)

It is not in dispute that the payments to sub-contractors were indeed made by the assessee through account payee cheques after deduction of tax at source. It is not in dispute that those recipients have duly disclosed the same in their respective IT returns and had also filed their returns of income showing meager figure. The tax deducted by the assessee predominantly forms part of claim of refund made by these parties in their return of income. Even though the existence o

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