double
disallowance, which in our opinion, needs to be verified at the level of the AO
whether the same tantamounts to double addition ... double
disallowance, which in our opinion, needs to be verified at the level of the AO
whether the same tantamount to double addition
Dcit, Cc-2(4),Kolkata, Kolkata vs Narsingh Ispat Udyog Pvt.Ltd, Howrah on 9
SJAL shows that LCL was debtor to SJAL and also that double additions to
the extent of Rs. 3,88,000/- were also made ... please be upheld.
7. Category-VI: Claimed to be the double additions made by the AO
As has been submitted in preceding paras of this
well as 'share application money' resulting in double addition
of the like amount. It was argued that the cumulative effect of the same ... double addition. In view of these facts, the
addition towards share application money from this concern, being a double
19
ITA No.5204/Del/2015
same as undisclosed income of the assessee has resulted in double addition. Details of such amount were also furnished by the assessee pointing out that ... double entries of the same amounts but the A.O. considered both these amounts as undisclosed income of the assessee which resulted in double addition
same as undisclosed income of the assessee has resulted in double addition. Details of such amount were also furnished by the assessee pointing out that ... double entries of the same amounts but the A.O. considered both these amounts as undisclosed income of the assessee which resulted in double addition
justified in allowing the claim of the appellant in
respect of double addition made by the Assessing Officer to the extent ... Assessing Officer has in the remand
proceedings accepted the claim of double addition of the entire amount
confirming that the "the total amount received
addition while
paradoxically upholding the addition in principle.
Ld. CIT(A) has failed to appreciate the fact that
protective addition does not constitute double
addition ... addition while paradoxically upholding the addition in
principle. Ld. CIT(A) has failed to appreciate the fact that
protective addition does not constitute double addition
addition while
paradoxically upholding the addition in principle.
Ld. CIT(A) has failed to appreciate the fact that
protective addition does not constitute double
addition ... addition while paradoxically upholding the addition in
principle. Ld. CIT(A) has failed to appreciate the fact that
protective addition does not constitute double addition
regarding the aforesaid addition of Rs.
49,46,196/-. The Ld. Counsel for assessee contended that the aforesaid addition
amounts to double addition ... amounts to double addition of the
same amount; we accordingly direct the AO to delete the repeated addition, because
double addition of the same amount
