Dismissing the appeal of the revenue the Tribunal held that merely on the basis of contract agreement found in the Course of search for professional receipt addition cannot be made, when only half of the amount was received after performing .( AY. 2007 -08)
DCIT v.Priyanka Chopra ( Ms) ( 2018)169 ITD 310/ 163 DTR 97 / 192 TTJ 318 (Mum)(Trib)
S. 153A : Assessment – Search- Merely on the basis of contract for professional receipt addition cannot be made