https://www.taxtmi.com/caselaws?id=391442 The undisclosed consultancy fee addition of Rs. 2,27,51,586/- in the hands of the assessee was the primary issue in this case. The Ld. CIT(A) deleted the addition after finding that the income did not pertain to the assessee, as services were rendered by another entity. The invoice was accounted for before the search, and no evidence linked the consultancy income to the assessee. The Revenue's appeal was dismissed as the Ld. CIT(A)'s decision was upheld due to lack of evidence attributing the income to the assessee. en-us Thu, 23 Jan 2020 00:00:00 +0530 Wed, 29 Jan 2020 06:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391442 The undisclosed consultancy fee addition of Rs. 2,27,51,586/- in the hands of the assessee was the primary issue in this case. The Ld. CIT(A) deleted the addition after finding that the income did not pertain to the assessee, as services were rendered by another entity. The invoice was accounted for before the search, and no evidence linked the consultancy income to the assessee. The Revenue's appeal was dismissed as the Ld. CIT(A)'s decision was upheld due to lack of evidence attributing the income to the assessee. Case-Laws Income Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391442