ACIT Vs Layer Exports Pvt. Ltd. (ITAT Mumbai)
Case ke facts
Layer Exports Pvt. Ltd. par department ne extra paisa (on-money) add kar diya, sirf loose papers ke basis par. Company construction business mein thi.
Mudda (Issue)
Kya sirf loose papers par on-money addition sahi hai?
Faisla (Held)
ITAT ne bola loose papers ki koi value nahi, bina proper proof ke on-money addition nahi ho sakta. Company ka project completion account bhi check kiya.
Practical takeaway
Agar sirf loose papers milte hain bina kisi proof ke, to us par addition nahi ho sakta. Documents aur accounts solid hone chahiye.
Original report: taxguru.in
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-10-09.