Neelam Gupta Vs DCIT (ITAT Chandigarh)
Case ke facts
Yahan ek hospital ka case tha. Department ne receipts main kaafi additions kar di aur diary based entries, including ₹1.40 crore medical donation bhi jod diya.
Mudda (Issue)
Kya pura addition justified tha ya nahi?
Faisla (Held)
ITAT ne sirf 5% receipts par addition allow ki, baaki diary aur donation based additions hata di. Court ne kaha sirf estimate ke basis par pura addition nahi ho sakta.
Practical takeaway
Hospital ya cash intensive business mein department sirf estimate par pura receipts add nahi kar sakta. Sahi calculation na ho to visheshta sirf limited addition tikti 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.
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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: 2026-09-17.