Commissioner of Income Tax (Appeals) deletes revenue authority's additions due to lack of evidence u/s 69C. https://www.taxtmi.com/highlights?id=68736 Unaccounted/unexplained payments u/s 69C - unexplained expenditure - Revenue authorities have not enquired with the vendors or brought any statement on record of the vendors to substantiate the claim of the Revenue that extra cash has actually change hands - CIT(A) rightly deleted the additions. - AT en-us Wed, 15 Mar 2023 11:02:55 +0530 Wed, 15 Mar 2023 11:02:55 +0530 TaxTMI RSS Generator Commissioner of Income Tax (Appeals) deletes revenue authority's additions due to lack of evidence u/s 69C. https://www.taxtmi.com/highlights?id=68736 Unaccounted/unexplained payments u/s 69C - unexplained expenditure - Revenue authorities have not enquired with the vendors or brought any statement on record of the vendors to substantiate the claim of the Revenue that extra cash has actually change hands - CIT(A) rightly deleted the additions. - AT Highlights Income Tax Wed, 15 Mar 2023 11:02:55 +0530 https://www.taxtmi.com/highlights?id=68736