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.
Unexplained expenditure u/s. 69C - Assessment u/s 153A post search - The High Court observed that the documents found and seized from the assessee’s premises were written by Appellant no. 2 , wife of Appellant no. 1. The entries in this document is relating to the business of assessee of liaisoning for which commission has been received from time to time. Assessee has made payment, as explained, in getting clear the properties or vacating the same from unauthorized occupants. Assessee does not deny that these entries did not relate to the activities carried out by him. He also admits that only part of the entries are correct. - Additions made got confirmed.
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