DCIT Vs Skyway Infra Projects Pvt. Ltd. (ITAT Mumbai)
Case ke facts
Company ne unsecured loan liya. Department ne loans add back kiye kyunki creditworthiness aur genuineness prove nahi hui.
Mudda (Issue)
Unsecured loan tab allow hoga jab assessee prove kare ki paisa legit hai ya nahi?
Faisla (Held)
ITAT ne additions ko uphold kiya. Bola, proof ki kami thi ki paisa sach mein loan tha ya nahi, isliye disallow kiya.
Practical takeaway
Aap unsecured loan le rahe ho toh, lender ka bank statement aur source of funds ka proper proof ready rakho. Sirf entry se kaam nahi chalega.
Original report: TaxGuru
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: 2026-11-06.