Case Law Details
Case Name : ACE Build Tech Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 9322/Del/2019
Date of Judgement/Order : 07/07/2023
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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ACE Build Tech Vs ACIT (ITAT Delhi)
ITAT Delhi held that addition merely on the sole basis that there was mismatch between TDS certificate/26AS and the turnover/receipts shown by the assessee in its P&L account unsustainable as difference successfully established.
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