M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX
ITA/512/2017HC Karnataka23 Jul 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 2(22)(e)Section 254Section 260
unexplained income of the Assessee under Section 69-
A of the Act, a different provision. In the appeal filed
before the High Court, the Division Bench of the
Allahabad High Court held in para-15 that the use of
Date of Judgment :23-07-2018 I.T.A.No.512/2017
M/s. Fidelity Business Services India Pvt. Ltd.,
Vs. Assistant Commissioner of Income