CIT(A) CIT(A) estimated at 25 percent. On appeal the Tribunal restricted the addition to 12.5 percent. (AY.2007-08)
Anil Arora v. ITO (2022) 93 ITR 56 (SMC)(SN) (Delhi)(Trib.)
S. 69C : Unexplained expenditure-Bogus purchases-Accommodation entries-CIT(A) estimated at 25 percent-Tribunal restricted the addition to 12.5 percent.