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Mere Loose Sheets, Scribblings & Excel Jottings Can’t Justify Capitation Fee Additions
Case Law Details
- Case Name
- DCIT Vs R L Jalappa (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Bangalore
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DCIT Vs R L Jalappa (ITAT Bangalore)
Loose Sheets, Scribblings & Excel Jottings Can’t Create Tax Liability- Bangalore ITAT Deletes Protective Additions in Alleged Capitation Fee Case
The Bangalore ITAT dismissed Revenue’s appeals and upheld deletion of massive protective additions made in the hands of trustee Late Shri R.L. Jalappa in relation to alleged unaccounted capitation fees collected by an educational trust. The Tribunal reiterated that mere loose sheets, scribblings, unsigned notebooks and Excel jottings without corroborative evidence have no evidentiary value...
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