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Case Law Details

Case Name : Yash Synthetics Private Limited Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2013-14
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Yash Synthetics Private Limited Vs ACIT (ITAT Mumbai)

ITAT deletes addition for On Money as document falls short of certain material facts, viz. date and mode of receipt of “on money‟, who had paid the money, to whom the money was paid, date of agreement etc.

Yash Synthetics Private Limited contested an addition of Rs. 1.61 crores made by the Assessing Officer under section 69A of the Income Tax Act for the assessment year 2013-14. The dispute arose from cash receipts noted in documents seized during survey operations at M/s. Shah Housecon Private Limited, with w

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