Cmi Ltd., New Delhi vs Dcit, Circle-5(2), New Delhi on 12 October, 2022
ITA No.2639/Del./2019
CO No.105/Del/2019
321 ITR 508 and SPL Industries vs. CIT 9 taxmann.com 195 for the
proposition that such additions are not sustainable if the impugned
payments are done upto the date of filing of return of income for the
concerned assessment year. Hence, we uphold the order of the ld. CIT
(A) on this issue also.