https://www.taxtmi.com/caselaws?id=456814 The ITAT Delhi allowed the assessee's appeal against addition on account of capitation fees payment. The assessee failed to substantiate the source of cash given to Santosh Medical College. The ITAT held that the addition was invalid as it was made without providing opportunity for cross-examination and relied on information collected without the appellant's knowledge. Following coordinate bench precedents, the tribunal ruled that incriminating documents or statements cannot be used against an assessee without confrontation and cross-examination opportunity. The addition was deleted due to absence of proper evidence and violation of natural justice principles. en-us Fri, 10 Mar 2023 00:00:00 +0530 Fri, 16 Aug 2024 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456814 The ITAT Delhi allowed the assessee's appeal against addition on account of capitation fees payment. The assessee failed to substantiate the source of cash given to Santosh Medical College. The ITAT held that the addition was invalid as it was made without providing opportunity for cross-examination and relied on information collected without the appellant's knowledge. Following coordinate bench precedents, the tribunal ruled that incriminating documents or statements cannot be used against an assessee without confrontation and cross-examination opportunity. The addition was deleted due to absence of proper evidence and violation of natural justice principles. Case-Laws Income Tax Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456814