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HomeDirect TaxBorrowed Evidence From ED Not Enough for S. 153A Additions: ITAT

Borrowed Evidence From ED Not Enough for S. 153A Additions: ITAT

Direct Tax

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By Mariya Paliwala
Borrowed Evidence From ED Not Enough for S. 153A Additions: ITAT

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The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has held that additions under Section 153A of the Income-tax Act cannot be sustained on the basis of “borrowed” or pre-existing material received from the Enforcement Directorate (ED).  The bench of C. N. Prasad, (Judicial Member) and M. Balaganesh (Accountant Member) has set aside the assessment proceedings…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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