Assessee’s claim cannot be brushed aside without examining affidavit and confirmation – ITAT
December 25, 2023
Income Tax, ITAT
When confirmation and affidavit admitting payments to assesse were filed then without examining persons giving affidavit and confirmation, the claim of the assessee cannot be brushed aside – ITAT In a recent judgment, ITAT has deleted addition made for cash deposit in bank account holding that when confirmation …