https://www.taxtmi.com/caselaws?id=774312 The Gujarat HC dismissed a tax appeal as withdrawn after the appellant sought permission to withdraw. The case involved an addition under section 69C for payments made to labourers by an individual engaged in supplying contract labour. The addition was based on the appellant's statement during assessment proceedings. The CIT(A) had restored the AO's addition, which the Tribunal upheld. The appellant argued the Tribunal failed to consider CIT(A)'s findings that the addition was solely based on the appellant's statement and was illogical given sufficient cash balance shown in audited accounts. en-us Wed, 02 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 11:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774312 The Gujarat HC dismissed a tax appeal as withdrawn after the appellant sought permission to withdraw. The case involved an addition under section 69C for payments made to labourers by an individual engaged in supplying contract labour. The addition was based on the appellant's statement during assessment proceedings. The CIT(A) had restored the AO's addition, which the Tribunal upheld. The appellant argued the Tribunal failed to consider CIT(A)'s findings that the addition was solely based on the appellant's statement and was illogical given sufficient cash balance shown in audited accounts. Case-Laws Income Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774312