https://www.taxtmi.com/highlights?id=69073 Additions made u/s 68 - capitation fee paid for admission of assessee’s children - Though, Commissioner (Appeals) has made an attempt to cover up the legal lacuna by stating that the AO has treated the payment of fee in cash as unexplained expenditure under section 69C, however, such observation of learned Commissioner (Appeals) is factually incorrect, hence, cannot be accepted. - AT en-us Wed, 05 Apr 2023 08:57:37 +0530 Wed, 05 Apr 2023 08:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69073 Additions made u/s 68 - capitation fee paid for admission of assessee’s children - Though, Commissioner (Appeals) has made an attempt to cover up the legal lacuna by stating that the AO has treated the payment of fee in cash as unexplained expenditure under section 69C, however, such observation of learned Commissioner (Appeals) is factually incorrect, hence, cannot be accepted. - AT Highlights Income Tax Wed, 05 Apr 2023 08:57:37 +0530 https://www.taxtmi.com/highlights?id=69073