DCIT Vs Shri Aman Batra (ITAT Chandigarh)
Case ke facts
DCIT ne Aman Batra ke case me unaccounted sales pe zyada profit add kiya tha. Kuch addition Rs.2.25 crore unsupported tha. ITAT ne telescoping allow ki matlab ki purchases ki adjustment profit se kar li.
Mudda (Issue)
Kya unaccounted sales pe gross profit add karte waqt telescoping allow hota hai?
Faisla (Held)
ITAT ne extra gross profit restrict kar diya. Unsupported addition radd kar diya aur telescoping approve ki.
Practical takeaway
Unaccounted sales jab declare karo toh related purchases ki adjustment mang lo. Sirf ek hi income do jagah na add ho.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-15.