₹1 Crore Commission Addition Rejected for Mere Suspicion

DCIT Vs Apoorva Leasing Finance and Investment Company Ltd. (ITAT Delhi) Shell Company Tag Fails Again: ITAT Rejects ₹1 Cr Accommodation Entry Addition- No Evidence, Only Suspicion: Reopened Assessment Collapses In DCIT Vs. Apoorva Leasing Finance & Investment Co. Ltd., ITA No.635/Del/2025 & CO No.179/Del/2025, AY 2011-12, order dated 31.12.2025, Delhi ITAT dismissed Revenue’s appeal & upheld deletion of addition of ₹1.00 crore alleged as commission income for providing accommodation entries. Assessee’s return was originally processed u/s 143(1) & later assessed u/s 143...