Case Law Details
Case Name : Jeppiaar Educational Trust Vs ACIT (ITAT Chennai)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Chennai
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Jeppiaar Educational Trust Vs ACIT (ITAT Chennai)
ITAT Chennai held that Once, nature of expenditure and source is explained, then the question of making additions towards refund money as unexplained expenditure u/s. 69C of the Income Tax Act does not arise.
Facts- The assessee M/s. Jeppiaar Educational Trust is registered u/s. 12A of the Income-tax Act, 1961 is imparting education and running various educational institutions. A search operation u/s. 132 o
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