ITO Vs Varsha Mills (ITAT Jodhpur)
Case ke facts
Varsha Mills ke case mein, demonetisation ke time cash deposit hua tha. Department ne Rs. 3.36 crore add kiya Section 69A under unexplained money, aur stock ka bhi value badha diya.
Mudda (Issue)
Kya demonetisation cash deposits ko unexplained income maan ke add kiya ja sakta hai?
Faisla (Held)
ITAT Jodhpur ne addition hata di aur stock revaluation par bhi taxpayer ko relief diya. Court ne damaged goods ke valuation ko accept kiya.
Practical takeaway
Demonetisation period mein cash deposit justify karna ho toh goods/stock ki actual condition ka proof rakhna zaroori hai. Damage ya low value properly document karo.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
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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: 2026-09-07.