Taxcharcha
Income TaxRecent Case Laws

That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi

by Team Taxcharcha03092
M/S ADMACH AUTO LIMITED, ITA NO. 9543/DEL/2019

 

 

[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi.odt” comments=”true” SVG=”true”]

 

To Download, M/s Singhal Exim Pvt.Ltd., Vs. Income Tax Officer, ITA No.6520/Del/2018

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