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ITAT Deletes ₹3.03 Crore Addition as AO Failed to Conduct Independent Verification
Case Law Details
- Case Name
- ACIT- Panchkula Vs Medisys Universal Pvt. Ltd. (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chandigarh
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ACIT- Panchkula Vs Medisys Universal Pvt. Ltd. (ITAT Chandigarh)
Additions Under Section 68 Unsustainable Due to Mere Address Mismatch, Rules ITAT; ITAT Removes Unexplained Cash Credit Additions Because Transactions Were Through Banking Channels; Rent Expense Disallowance Deleted Because Lack of Notarized Amendment Was Not Sufficient Ground; ITAT Holds AO Cannot Make Section 68 Addition Without Proper Inquiry Into Creditors; Section 68 Addition Deleted Because Assessee Proved Identity and Transactions of Creditors; ITAT Deletes Loan Addition Because Assessee Produced...
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