Case Law Details
Case Name : V.V. Titanium Pigments Pvt Ltd Vs ACIT (ITAT Chennai)
Appeal Number : ITA No.1301/Chny/2024
Date of Judgement/Order : 09/10/2024
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Chennai
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V.V. Titanium Pigments Pvt Ltd Vs ACIT (ITAT Chennai)
Conclusion: Addition under section 68 on account of unaccounted cash receipts was not justified as AO was merely hearsay evidence carrying no evidentiary value and at the time of seizure, the excel sheets were not authenticated either by assessee company nor by the w
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