Addition u/s 69 based on tally data having various discrepancy is unsustainable

Nickunj Eximp Enterprises Pvt. Ltd. Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that addition under section 69 of the Income Tax Act based on tally data having various inherent discrepancy is unsustainable as AO failed to verify or ask the assessee to reconcile the same from actual books of accounts or physical s

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