JERMELS ACCADEMY,DARJEELING vs. ITO, WARD 2(2), EXEMP,, SILIGURI

In the result, all the 3 appeals filed by the Assessee are partly

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

credited. In the present case, while the appellant has made a general statement that the cash represented tuition and other fees, it has not furnished: A month-wise or day-wise reconciliation of fees received vis-à-vis deposits, Documentary evidence linking student-wise collections to the cash deposited, Corroborative registers, receipts, or internal accounts establishing that the exact quantum