Transaction cannot be doubted for mere non-reply to section 133(6) notice

Sonicwall Technology System India Pvt. Ltd. Vs ACIT (ITAT Mumbai) During the year, the assessee incurred marketing expenditure of Rs. 2,17,52,924 which was debited to the profit and loss The said payment was made by the assessee to 17 entities in respect of various events conducted during the year. In order to determine the genuineness of the payment made by the assessee, the AO issued notices under section 133(6) of the Act. However, only 2 parties namely, M/s EIH Ltd and The Lalit Golf and Spa Resort failed to respond to the aforesaid notice. In order to substantiate the genuineness of the p...