https://www.taxtmi.com/caselaws?id=427362 The High Court upheld the ITAT's decision to restrict the addition under Section 69C to 10% of the accommodation entries. The Assessee provided evidence of payments through account payee cheques, bills, and delivery challans, which the CIT(A) deemed sufficient to discharge the onus. The Revenue's arguments lacked concrete evidence to rebut the Assessee's claims. The Court found no fault in the Tribunal's decision, dismissing the appeal as no substantial question of law was raised. en-us Fri, 05 Aug 2022 00:00:00 +0530 Mon, 13 Apr 2026 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427362 The High Court upheld the ITAT's decision to restrict the addition under Section 69C to 10% of the accommodation entries. The Assessee provided evidence of payments through account payee cheques, bills, and delivery challans, which the CIT(A) deemed sufficient to discharge the onus. The Revenue's arguments lacked concrete evidence to rebut the Assessee's claims. The Court found no fault in the Tribunal's decision, dismissing the appeal as no substantial question of law was raised. Case-Laws Income Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427362