Green Valley Homes Developers Pvt Ltd. Vs DCIT (ITAT Mumbai)
Case ke facts
Developer company par ₹5.99 crore ka loan bogus batakar Section 68 mein addition kar diya gaya. Revenue sirf investigation material par tike bina khud check kiye.
Mudda (Issue)
Kya Section 68 mein addition justified hai bina proper verification ke?
Faisla (Held)
Court ne bola bina independent checking ke sirf investigation report par addition nahi ho sakta. Loan addition aur uska interest dono hata diya.
Practical takeaway
Section 68 mein addition tabhi hoga jab department khud verify kare. Sirf kisi aur ki report se kaam nahi chalega.
Original report: taxguru.in
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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.