https://www.taxtmi.com/caselaws?id=247929 The Delhi HC accepted the Tribunal's factual approach on remand and telescoping in search-related additions. It upheld remand of Virendragram project payments for verification against project accounts because the linkage required factual examination and no perversity was shown. It also upheld telescoping of disclosed undisclosed income against ad hoc and unexplained-expenditure additions, finding the disputed sums absorbed by the disclosed amount. The Tribunal's remand on donations and deletion of additions for household assets and bank deposits were likewise sustained, as the findings rested on evidence appreciation and disclosed no substantial question of law. en-us Mon, 19 May 2014 00:00:00 +0530 Thu, 21 Aug 2014 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247929 The Delhi HC accepted the Tribunal's factual approach on remand and telescoping in search-related additions. It upheld remand of Virendragram project payments for verification against project accounts because the linkage required factual examination and no perversity was shown. It also upheld telescoping of disclosed undisclosed income against ad hoc and unexplained-expenditure additions, finding the disputed sums absorbed by the disclosed amount. The Tribunal's remand on donations and deletion of additions for household assets and bank deposits were likewise sustained, as the findings rested on evidence appreciation and disclosed no substantial question of law. Case-Laws Income Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247929