DCIT-17(1) Vs Parth Constructions (ITAT Mumbai)
Case ke facts
Builder par unsecured loan ko bogus batakar ₹1.62 crore Section 68 mein jod diya gaya. Assessee ne lender ki identity, creditworthiness, aur transaction ki genuineness ke documents dikhaye.
Mudda (Issue)
Kya Section 68 ka addition sahi hai jab sab proof mil jayein?
Faisla (Held)
Court ne bola jab assessee ne lender ki saari details aur proof dikha diye to addition nahi ho sakta.
Practical takeaway
Agar loan liya hai to lender ke PAN, bank statement aur transaction ka proof bana ke rakho. Inquiry aaye to wohi dikhana hai.
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: 2026-09-13.