https://www.taxtmi.com/caselaws?id=781593 ITAT, Ahmedabad upheld the AO's use of extrapolation for unaccounted donations and returned salaries, finding documentary and testimonial evidence showed a systematic modus operandi; extrapolation for donations was limited to 75% of management-quota students as reasonable, while extrapolation for salaries applied across employees. The tribunal confirmed the CIT(A)'s deletion of additions relating to deposits in two bank accounts attributed to separately assessed entities and contra entries subject to verification. The revenue's appeal against those deletions was dismissed. en-us Thu, 30 Oct 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781593 ITAT, Ahmedabad upheld the AO's use of extrapolation for unaccounted donations and returned salaries, finding documentary and testimonial evidence showed a systematic modus operandi; extrapolation for donations was limited to 75% of management-quota students as reasonable, while extrapolation for salaries applied across employees. The tribunal confirmed the CIT(A)'s deletion of additions relating to deposits in two bank accounts attributed to separately assessed entities and contra entries subject to verification. The revenue's appeal against those deletions was dismissed. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781593