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    <title>Section 69C Misapplied: Writing Off Goodwill Didn&#039;t Siphon Funds; Only Applies to Unexplained Investment Sources.</title>
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    <description>Addition u/s 69C - writing off the goodwill has not resulted in the siphoning of funds of the company - Further addition made u/s 69C is also not correct as section 69C can only be invoked only when the source of any investment was not explained - AT</description>
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      <title>Section 69C Misapplied: Writing Off Goodwill Didn&#039;t Siphon Funds; Only Applies to Unexplained Investment Sources.</title>
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      <description>Addition u/s 69C - writing off the goodwill has not resulted in the siphoning of funds of the company - Further addition made u/s 69C is also not correct as section 69C can only be invoked only when the source of any investment was not explained - AT</description>
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