No additions in absence of proof that assessee made factitious payment to certain entities

IT : Where AO made addition to assessee's income in reassessment proceedings on ground that it had paid excessive contractual payments, in view of fact that Assessing Officer had conducted detailed inquiries at time of completion of original assessment and, moreover, there was nothing on record to show that entities to whom payments were made by assessee were fictitious, impugned addition deserved to be set aside

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