Damodar Prasad Agarwal Vs ITO (ITAT Jaipur)
Case ke facts
Demonetisation ke time par assessee ne cash sales dikha ke deposit kiya. Sales books aur VAT returns me record thi.
Mudda (Issue)
Kya demonetisation cash deposit section 69A ke under add kiya ja sakta hai jab sales aur VAT returns matching hai?
Faisla (Held)
ITAT ne Section 69A ki addition hata di kyunki cash sales books aur VAT returns me properly shown thi.
Practical takeaway
Agar demonetisation period mein cash deposit hai toh books aur VAT return properly maintain karo. Sameeksha hoti hai toh yeh jaruri proof hai.
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: 2026-09-23.