Expense on Benami Liquor License Fees not allowed

ITO Vs D. D. & Company (ITAT Delhi)

It is not in dispute that the liquor license has been issued in the name of one Mr. Harish Kumar who is only a sales man, whose income is below taxable. As per remand report the 26AS from of past 5 years show that no TCS has been collected against the PAN nor any TDS made and no refund was issued to Mr. Harish Kumar. During the appellate proceedings, the

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