Crescent Educational & Charitable Trust Vs ACIT (ITAT Chennai)
Case ke facts
Ye ek stone-crushing firm ka case tha. Department ne Rs.1 crore ka addition Section 68 (jo unexplained credits ka section hai) ke andar kiya aur saath hi Rs.94.86 lakh ki expenses bhi disallow kar di. Sab kuch AY 2018-19 ka tha.
Mudda (Issue)
Kya Section 68 ke andar ki addition aur expense disallowance justified thi?
Faisla (Held)
ITAT ne bola ki Section 68 ki Rs.1 crore ki addition aur expenses disallowance dono delete kiye jaate hain. Sahi tarah se explain kar diya gaya tha aur department ka action justified nahi tha.
Practical takeaway
Agar aapke bank credits ya expenses pe addition ho, to proper documentation se sab clear kar do – jaise bank statements aur expense bills dikhana mat bhoolo.
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.
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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: 2026-08-24.