Kalpana Misra Vs ITO (ITAT Delhi)
Case ke facts
Kalpana Misra ke case mein Rs. 35.70 lakh Fixed Deposit department ne unexplained batayi. Assessee ne proof diya ki paisa husband se aaya hai.
Mudda (Issue)
Kya FD mein paisa ka source husband se ho to addition ho sakti hai?
Faisla (Held)
ITAT ne addition hata di, bola husband ka source clear hai. Interest clubbing ka direction diya ki jo FD ka interest hai wo husband ki income me jodega.
Practical takeaway
Agar aapke FD ya investment ka paisa family member se aaya hai to proper bank proof rakho. Interest ka clubbing kis ke naam lagega ye bhi samjh lo.
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: 2026-10-01.