https://www.taxtmi.com/highlights?id=56316 Assessment u/s 153A - Unaccounted income on account of under invoicing of sales - Admissions made under such circumstances without the corroborative evidence cannot be made basis for making the additions. Neither evidence was found nor the AO made out a case with the date wise, party wise cash of receipt from each distributor which was said to be unaccounted. - AT en-us Thu, 14 Jan 2021 11:40:13 +0530 Thu, 14 Jan 2021 11:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56316 Assessment u/s 153A - Unaccounted income on account of under invoicing of sales - Admissions made under such circumstances without the corroborative evidence cannot be made basis for making the additions. Neither evidence was found nor the AO made out a case with the date wise, party wise cash of receipt from each distributor which was said to be unaccounted. - AT Highlights Income Tax Thu, 14 Jan 2021 11:40:13 +0530 https://www.taxtmi.com/highlights?id=56316