https://www.taxtmi.com/caselaws?id=783385 ITAT Delhi allowed the assessee's appeal and deleted the addition made on account of sundry debtors/trade receivables as on 31.03.2015. The Tribunal noted that the assessee had produced documentary evidence substantiating its business activities in sale of cotton fabrics and shares, and that neither AO nor CIT(A) had rebutted or commented upon these materials. Relying on its own precedent in a factually similar case, the ITAT held that the impugned addition lacked evidentiary foundation and was unsustainable in law, thereby granting full relief to the assessee. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783385 ITAT Delhi allowed the assessee's appeal and deleted the addition made on account of sundry debtors/trade receivables as on 31.03.2015. The Tribunal noted that the assessee had produced documentary evidence substantiating its business activities in sale of cotton fabrics and shares, and that neither AO nor CIT(A) had rebutted or commented upon these materials. Relying on its own precedent in a factually similar case, the ITAT held that the impugned addition lacked evidentiary foundation and was unsustainable in law, thereby granting full relief to the assessee. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783385