https://www.taxtmi.com/caselaws?id=772966 ITAT Bangalore remitted GST and VAT refund addition issue back to AO for fresh examination after assessee argued refund should not be treated as income since original payments were never claimed as expenditure in P&L account. Revenue authorities and CIT(A) had not examined this contention. However, ITAT upheld CPC's addition under section 143(1)(a)(iv) based on tax auditor's report, rejecting assessee's argument that such additions cannot be made solely on audit report basis. Appeal allowed for statistical purposes with direction to produce necessary supporting documents. en-us Fri, 13 Jun 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772966 ITAT Bangalore remitted GST and VAT refund addition issue back to AO for fresh examination after assessee argued refund should not be treated as income since original payments were never claimed as expenditure in P&L account. Revenue authorities and CIT(A) had not examined this contention. However, ITAT upheld CPC's addition under section 143(1)(a)(iv) based on tax auditor's report, rejecting assessee's argument that such additions cannot be made solely on audit report basis. Appeal allowed for statistical purposes with direction to produce necessary supporting documents. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772966