https://www.taxtmi.com/highlights?id=71564 Additions u/s 69A - Denial of exemption u/s 11 - Receipt of unaccounted capitation fees in cash - Post search Assessment of trust - Ld. CIT(A) had rightly held that, search operation being leaked cannot be an alibi for making addition in an assessment, as the assessment has to be made based on evidences and not on suspicion and conjectures. - AT en-us Mon, 21 Aug 2023 08:29:48 +0530 Mon, 21 Aug 2023 08:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71564 Additions u/s 69A - Denial of exemption u/s 11 - Receipt of unaccounted capitation fees in cash - Post search Assessment of trust - Ld. CIT(A) had rightly held that, search operation being leaked cannot be an alibi for making addition in an assessment, as the assessment has to be made based on evidences and not on suspicion and conjectures. - AT Highlights Income Tax Mon, 21 Aug 2023 08:29:48 +0530 https://www.taxtmi.com/highlights?id=71564