https://www.taxtmi.com/caselaws?id=188459 The Tribunal upheld the addition of Rs. 66.15 lakhs under section 69 due to unexplained sundry credits, finding the assessee engaged in over-invoicing to defraud revenue. The denial of enhanced deduction under section 80HHC was also affirmed, as the Tribunal concluded that no genuine purchase was made from the concerned entity. The appeal was dismissed, and the decision was rendered on January 14, 2011. en-us Fri, 14 Jan 2011 00:00:00 +0530 Thu, 01 Dec 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188459 The Tribunal upheld the addition of Rs. 66.15 lakhs under section 69 due to unexplained sundry credits, finding the assessee engaged in over-invoicing to defraud revenue. The denial of enhanced deduction under section 80HHC was also affirmed, as the Tribunal concluded that no genuine purchase was made from the concerned entity. The appeal was dismissed, and the decision was rendered on January 14, 2011. Case-Laws Income Tax Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188459