In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more