ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

65. The Courts have in various decisions summarized hereunder repeatedly held that where the assessee led evidence to prove the identity of the creditors and furnished confirmation letters indicating their PAN/GIRs, etc., the onus placed on the assessee was discharged and no addition 23 could be made to the income of the assessee in terms of section 68