Bannari Amman Educational Trust Vs ACIT (ITAT Chennai)
Case ke facts
Educational trust ke khilaaf cash rebate ki addition third-party diaries aur loose sheets par ki gayi thi. Department ne independent evidence nahi diya.
Mudda (Issue)
Kya bina independent corroboration ke third-party loose sheets par addition ho sakti hai?
Faisla (Held)
ITAT ne addition hata di. Sirf third-party documents se, bina concrete proof ke, trust ki income mein addition nahi ki ja sakti.
Practical takeaway
Agar aapke khilaaf sirf kisi aur ki loose sheets se addition ho, bina aapke business ka link dikhaye, to aapko wo addition challenge karna 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: 2026-10-02.