This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 153A Additions for Accommodation Entries Invalid Without Incriminating Material
Case Law Details
- Case Name
- ACIT Vs GM Modular Pvt. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ACIT Vs GM Modular Pvt. Ltd. (ITAT Mumbai)
In the case of ACIT Vs GM Modular Pvt. Ltd., the Mumbai Bench of the ITAT addressed multiple issues, including the disallowance of unverified purchases, employee contributions to PF/ESI, and additions based on search proceedings. The dispute over purchases from certain suppliers was a key aspect. The Assessing Officer (AO) disallowed these purchases due to a lack of e-way bills and inward watchman registers. However, the CIT(A) observed that the e-way bill requirement applied only after June 2018 and noted the absence of a statutory mandate for watchm...
