https://www.taxtmi.com/highlights?id=61849 Assessment u/s 153A - unexplained expenditure on account of cash payment made towards land - the addition made by the A.O. and upheld by the ld. CIT(A) on the basis of seized document is without any basis or foundation more particularly when no specific facts by virtue of documents have been placed on record and have not rebutted by the Revenue, thus, in this eventuality, no addition was warranted. - AT en-us Mon, 07 Feb 2022 08:13:06 +0530 Mon, 07 Feb 2022 08:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61849 Assessment u/s 153A - unexplained expenditure on account of cash payment made towards land - the addition made by the A.O. and upheld by the ld. CIT(A) on the basis of seized document is without any basis or foundation more particularly when no specific facts by virtue of documents have been placed on record and have not rebutted by the Revenue, thus, in this eventuality, no addition was warranted. - AT Highlights Income Tax Mon, 07 Feb 2022 08:13:06 +0530 https://www.taxtmi.com/highlights?id=61849