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Case Law Details

Case Name : ACIT Vs Chalet Hotels Ltd (ITAT Mumbai)
Related Assessment Year : 2017-18
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ACIT Vs Chalet Hotels Ltd (ITAT Mumbai)

ITAT Mumbai held that the assessee had furnished sufficient evidences to justify the genuineness of the payments and therefore their mere non-attendance of summons, cannot be reason enough to disbelieve the genuineness of the transactions with them. Accordingly, addition u/s. 69C deleted.

Facts- Revenue has preferred the present appeal contesting against action of Ld. CIT(A) in deleting the addition made towards unexplained expendit

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