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Case Law Details

Case Name : Auto Vogue Private Limited Vs DCIT/ACIT (ITAT Chandigarh)
Related Assessment Year : 2018-19
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Auto Vogue Private Limited Vs DCIT/ACIT (ITAT Chandigarh)

Survey Addition Cannot Be Extrapolated for Whole Year – ITAT Chandigarh Restricts Bogus Salary Addition to One Month Only

The Chandigarh Bench of the ITAT partly allowed the appeal of M/s Auto Vogue Pvt. Ltd. for AY 2018-19 and curtailed a large addition made on the basis of extrapolation from a single document found during survey proceedings.

During a survey u/s 133

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