No addition U/s. 41(1) If assessee proves identity of creditors

No addition U/s. 41(1) If assessee proves identity of creditors & provides payment proof HIGH COURT OF DELHI CIT V/s.   Millenium Automations & Systems Ltd. SANJIV KHANNA AND R.V. EASWAR, JJ. IT APPEAL NO. 469 OF 2011 FEBRUARY 21, 2012 ORDER Sanjiv Khanna, J. The present appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’, for short) impugns the order dated 16.2.2010 passed by the Income Tax Appellate Tribunal (‘Tribunal’ for short). By the impugned order, the Tribunal has rejected the appeal filed by the Revenue again...