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Case Law Details

Case Name : ACIT Vs Yogesh Mulwani (ITAT Lucknow)
Related Assessment Year : 2016-17
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ACIT Vs Yogesh Mulwani (ITAT Lucknow)

ITAT held that Addition under section 68 of Income Tax cannot be made for purchases as purchases is an expense which is debited in books and not a loan or deposit which is credited in books

FULL TEXT OF THE ORDER OF ITAT LUCKNOW

This is Revenue’s appeal against the order of the ld. CIT (A)-1, Lucknow, dated 23.9.2020 for the Assessment Year 2016­17, raising the following grounds of appeal:

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