ACIT Vs Rajiv Sharma (ITAT Delhi)
Case ke facts
Rajiv Sharma ne pehle loan liya tha, baad mein bank ke through repay kar diya. Department ne loan ko unexplained paisa maan ke addition kar diya tha.
Mudda (Issue)
Kya loan repayment banking channel se ho to bhi unexplained money ho sakta hai?
Faisla (Held)
ITAT ne addition hata di. Bola, loan pehle liya gaya tha aur wapas bhi bank se kiya, toh explanation sahi hai.
Practical takeaway
Agar loan repayment bank se ho, toh sahi record dikhao. Pure banking paper honi chahiye loan ke har step par.
Original report: TaxGuru
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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: 2026-09-14.