https://www.taxtmi.com/highlights?id=48838 Addition on the basis of income disclosed u/s 245C(1) before Settlement Commission - there was no occasion of conducting any proceedings or enquiry or recording any evidence as the application was rejected for want of any supporting material - in the absence of any material much less the incriminating material, no addition can be made on the basis of income offered in the application u/s 245C(1) en-us Fri, 23 Aug 2019 07:31:02 +0530 Fri, 23 Aug 2019 07:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48838 Addition on the basis of income disclosed u/s 245C(1) before Settlement Commission - there was no occasion of conducting any proceedings or enquiry or recording any evidence as the application was rejected for want of any supporting material - in the absence of any material much less the incriminating material, no addition can be made on the basis of income offered in the application u/s 245C(1) Highlights Income Tax Fri, 23 Aug 2019 07:31:02 +0530 https://www.taxtmi.com/highlights?id=48838