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Case Law Details

Case Name : ACIT Vs Shrigopal Rameshkumar Sales Pvt. Ltd. (ITAT Nagpur)
Related Assessment Year : 2015-16
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ACIT Vs Shrigopal Rameshkumar Sales Pvt. Ltd. (ITAT Nagpur)

ITAT Nagpur held that addition towards unexplained expenditure u/s. 69C of the Income Tax Act not warranted since the same are already covered in declaration of income hence no separate additions warranted.

Facts- During the course of action u/s. 132, at the office premises of the assessee, certain documents were seized. These documents allegedly contained information about cash payments made to various persons. The assessee, pursuant to the search, declared additional income on ad–hoc basis total

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