ACIT Vs Goel Jewellers Overseas Corp (ITAT Delhi)
Case ke facts
Demonetisation ke time cash sales hui thi. Department ne pura ₹3.89 crore cash sales ko Section 68 ke under questionable maan liya aur addition kar diya.
Mudda (Issue)
Kya sirf suspicion pe demonetisation cash sales ko Section 68 addition kiya ja sakta hai?
Faisla (Held)
ITAT ne kaha, kewal shak par addition nahi ho sakti jab tak supporting records hain. Revenue ke appeal ko dismiss kar diya.
Practical takeaway
Demonetisation cash sales ka proper documentation hai to sirf suspicion basis pe Section 68 addition nahi chalegi. Sab sales evidence sambhal ke rakho.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-31.