Deputy Commissioner Of Income Tax, ... vs S.P. Buildcon Pvt. Ltd., Raipur on 28 November, 2023
In the case of BIN/ BUILDERS P. LTD. vs. DEPUTY COMMISSIONER
OF INCOME TAX, (2021) 62 CCH 0085 Mum Trib, it was held that --
No addition could be made merely on the basis of allegation, suspicion,
conjectures or surmises. "