Case Law Details
Case Name : Super Cassettes Industries Pvt. Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Super Cassettes Industries Pvt. Ltd. Vs DCIT (ITAT Delhi)
WhatsApp Excel Sheets Not Gospel Truth -Dumb Documents Can’t Create Tax Liability: Suspicion is No Substitute for Evidence-ITAT Delhi Deletes Huge Additions in Super Cassettes Appeals
Assessee Company engaged in distribution of music & film production, was subjected to search u/s 132 on 29.11.2018. Consequent assessments were framed u/s 153A for AYs 2013-14 to 2018-19 & u/s 143(3) for AY 2019-20. AO made large additions alleging diversion of income abroad, bogus expenses & undisclosed cash receipts. Both Revenue & As...
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