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![Lower Tax Authorities can’t sustain addition without any cogent material on record: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Lower-Tax-Authorities-cogent-material-on-record-Delhi-High-Court-Taxscan-1.jpg "Lower Tax Authorities can’t sustain addition without any cogent material on record: Delhi High Court [Read Judgment]")
Lower Tax Authorities can’t sustain addition without any cogent material on record: Delhi High Court [Read Judgment]
The Delhi High court held that the lower tax authorities cannot sustain addition without any cogent material on record. The Respondent-Assessee is...