Harish Textile Engineers Ltd. v. DCIT\n
What is Harish Textile Engineers Ltd. v. DCIT\n authority for?
Extrapolation of a few instances of non-compliance observed during assessment proceedings to justify disallowance under Section 40A(3) for the entire year is arbitrary and unreasonable, especially if the proposed disallowance was not put forth for rebuttal. Loose papers found during a search can have evidentiary value and form the basis for additions, particularly when the assessee admits to receiving on-money receipts.
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.
Also referred to as
Harish Textile Engineers Ltd. v. DCIT · Section 40A(3) · Section 132 · extrapolation of disallowance · loose papers · evidentiary value · on money receipt · assessment proceedings · rebuttal · arbitrary disallowance
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Judgments citing Harish Textile Engineers Ltd. v. DCIT\n
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