Assessing Officer disallowed 25 per cent of total purchases. CIT(A) considering the evidences deleted the addition. On appeal tribunal affirmed the order of the CIT(A).(AY. 2010-11)
ITO v. Sumit Agrawal. (2025) 210 ITD 177 (Raipur) (Trib.)
S. 69C: Unexplained expenditure-Bogus purchases-Deletion of addition by CIT(A) is affirmed. [S. 147]
Leave a Reply