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        Case ID :
        Income Tax

        Receipts not shown by the assessee - even if the receipts as per...

        Taxpayer's Undisclosed Receipts Must Consider Expenses to Avoid Additional Taxable Income.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Receipts not shown by the assessee - even if the receipts as per TDS certificate are to be considered as income of the assessee then the payment made by the assessee has to be allowed as expenses and it will not result in addition in the hands of the assessee - AT

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