Monday, April 21, 2014

[aaykarbhavan] Addition on basis of DVO's report deleted as no material was found during search to indicate unrecorded exp.



Addition on basis of DVO's report deleted as no material was found during search to indicate unrecorded exp.

April 21, 2014[2014] 44 taxmann.com 30 (Karnataka)
IT : Where no material was found during search to indicate that assessee had not recorded expenses incurred on construction in books of account, addition of undisclosed income under section 158BB could not be made solely on basis of DVO's report

 
Regards
Prarthana Jalan


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