Claim of the assessee that the amounts were though to be paid, however, the same had not been paid till date which is supported by documentary evidence. Deletion of addition of by the CIT(A) is upheld. (AY. 2013-14)
ACIT v. Windsor Realty Pvt. Ltd. (2020) 204 TTJ 493 (Mum.)(Trib.)
S. 69 : Unexplained investments-Survey-Wrongly included in payment-Deletion of addition is held to be justified. [S. 133A]