https://www.taxtmi.com/caselaws?id=279888 The ITAT upheld the addition of Rs. 24,77,000/- under Section 40A(3) of the Income Tax Act, 1961, dismissing the assessee's appeal. The tribunal found the accountant's errors to be intentional modifications to circumvent the law, agreeing with the AO and CIT(A) that the revisions were not credible. The tribunal concluded that the submissions lacked merit, leading to the dismissal of the appeal and affirmation of the addition. en-us Tue, 27 Mar 2018 00:00:00 +0530 Wed, 10 Apr 2019 06:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279888 The ITAT upheld the addition of Rs. 24,77,000/- under Section 40A(3) of the Income Tax Act, 1961, dismissing the assessee's appeal. The tribunal found the accountant's errors to be intentional modifications to circumvent the law, agreeing with the AO and CIT(A) that the revisions were not credible. The tribunal concluded that the submissions lacked merit, leading to the dismissal of the appeal and affirmation of the addition. Case-Laws Income Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279888