Tribunal held that the addition having been made only on the basis of suspicion, the addition was deleted.( AY.2011-12)
Mewar Hospital Pvt. Ltd. v. ACIT (2020)79 ITR 12 (SN) ( Jodhpur) (Trib)
S. 143(3) : Assessment – Search and seizure – Excess consumption – Suppression of receipts –Discounts – Addition is held to be not valid [ S.132A ]