https://www.taxtmi.com/caselaws?id=238191 The ITAT Delhi allowed the appeal filed by the assessee, setting aside the additions made by the lower authorities in both issues. The tribunal found that the assessee had fulfilled its onus by providing creditor details for the unproved booking amount and that the AO should have conducted further verification before making the addition. Additionally, the tribunal deemed the estimated addition of Rs. 25,000 for vehicle expenses unsustainable due to lack of specific deficiencies identified by the AO. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 18 Oct 2013 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238191 The ITAT Delhi allowed the appeal filed by the assessee, setting aside the additions made by the lower authorities in both issues. The tribunal found that the assessee had fulfilled its onus by providing creditor details for the unproved booking amount and that the AO should have conducted further verification before making the addition. Additionally, the tribunal deemed the estimated addition of Rs. 25,000 for vehicle expenses unsustainable due to lack of specific deficiencies identified by the AO. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238191