Tribunal held that addition cannot be made solely on basis of statement obtained from secretary of assessee in respect of performance charges in weddings without having any incriminating documents or evidence to demonstrate that the asessee has performed in weddings .( AY.2011-12)
Priyanka Chopra (Ms). v. DCIT (2018) 171 ITD 437/ 170 DTR 342/195 TTJ 900 (Mum) (Trib.)
S.69A: Un explained money- Performance charges in weddings- No evidence whatsoever or any incriminating documents which indicated attendance of marriage functions by assessee in absence of any corroborative material addition could not be made solely on basis of statement obtained from secretary of assessee .