https://www.taxtmi.com/highlights?id=30854 The question of addition u/s 69C shall arise only if it is shown that the assessee has incurred any expenditure outside the books of account. In the instant case, we notice that the assessing officer has not brought any material on record to show that the assessee has made any payment through illegal sources to cover up the amount of under invoicing - AT en-us Fri, 19 Aug 2016 10:51:50 +0530 Fri, 19 Aug 2016 10:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30854 The question of addition u/s 69C shall arise only if it is shown that the assessee has incurred any expenditure outside the books of account. In the instant case, we notice that the assessing officer has not brought any material on record to show that the assessee has made any payment through illegal sources to cover up the amount of under invoicing - AT Highlights Income Tax Fri, 19 Aug 2016 10:51:50 +0530 https://www.taxtmi.com/highlights?id=30854