ITO Vs Suraj Somaru Varma (ITAT Mumbai)
Case ke facts
Suraj Somaru Varma ka paisa bank mein deposit hua tha—₹2.48 crore. Department ne pucha yeh paisa kahan se aaya. Unhone bataya ki money transfer business se paisa aaya aur puri reconciliation di.
Mudda (Issue)
Kya unexplained credit ko Section 68 se add kiya jaa sakta hai jab paisa explain ho gaya ho?
Faisla (Held)
ITAT Mumbai ne bola paisa banking channel se aaya, sab chizein reconcile ho gayi toh Section 68 addition galat thi. Addition hata di gayi.
Practical takeaway
Money transfer business ya cash credit ho to transaction ki puri detail, bank trail aur reconciliation files ready rakhni chahiye. Yeh court mein kaam aata 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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Abhishek Jayraj Karnani Vs ITO (ITAT Ahmedabad)ITAT Ahmedabad · Section 270A
- DCIT Vs Artline Vinimay Private Limited (ITAT Delhi)ITAT Delhi
- Mudita Chaturvedi Vs ACIT (ITAT Delhi)ITAT Delhi · Section 69
- PCIT Vs Sheetal Dushyant Chaturvedi (Supreme Court)Supreme Court · Section 147
- Shriganesh Kirana Pvt. Ltd. Vs ACIT (ITAT Delhi)ITAT Delhi · Section 68
- KLSR Infratech Limited Vs DCIT (ITAT Hyderabad)ITAT Hyderabad · Section 69A, Section 69C, Section 80IA
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-05.