https://www.taxtmi.com/caselaws?id=267482 The ITAT upheld the decisions of the CIT(A) in both issues, resulting in the dismissal of the revenue's appeal. The addition towards an unaccounted receipt of Rs. 21,44,400 was justified as the TDS was claimed in the correct assessment year. Additionally, the deletion of the addition made towards bogus purchases of sulphur and cement was upheld due to the detailed evidence provided by the assessee, including payment details and sales derived from the purchased goods, which the revenue failed to disprove. en-us Wed, 07 Oct 2015 00:00:00 +0530 Sat, 07 Nov 2015 10:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267482 The ITAT upheld the decisions of the CIT(A) in both issues, resulting in the dismissal of the revenue's appeal. The addition towards an unaccounted receipt of Rs. 21,44,400 was justified as the TDS was claimed in the correct assessment year. Additionally, the deletion of the addition made towards bogus purchases of sulphur and cement was upheld due to the detailed evidence provided by the assessee, including payment details and sales derived from the purchased goods, which the revenue failed to disprove. Case-Laws Income Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267482