The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that addition under VAT is not sustainable when the charges of clandestine removal cannot be confirmed without corroborative evidence. The Revenue challenged the orders dated 10.01.2017 & 23.01.2017 passed by the Commissioner of Income Tax (Appeals) – 2, Ahmedabad ( ‘the CIT(A)’) which…
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