https://www.taxtmi.com/caselaws?id=431167 The Tribunal upheld the addition of Rs. 39,06,250 as commission earned for providing accommodation entries due to unexplained expenditure by the assessee company. Despite partial relief granted by the Ld. CIT(A), the Tribunal dismissed the appeal, emphasizing the assessee's failure to provide evidence and appear during the hearing. The Tribunal affirmed the lower authorities' decision, highlighting the lack of substantiating documentation and active participation by the assessee, ultimately leading to the dismissal of the appeal. en-us Thu, 20 Oct 2022 00:00:00 +0530 Wed, 07 Dec 2022 10:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431167 The Tribunal upheld the addition of Rs. 39,06,250 as commission earned for providing accommodation entries due to unexplained expenditure by the assessee company. Despite partial relief granted by the Ld. CIT(A), the Tribunal dismissed the appeal, emphasizing the assessee's failure to provide evidence and appear during the hearing. The Tribunal affirmed the lower authorities' decision, highlighting the lack of substantiating documentation and active participation by the assessee, ultimately leading to the dismissal of the appeal. Case-Laws Income Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431167