Sharda Lab Pvt. Ltd. Vs ITO (ITAT Mumbai)
Case ke facts
Assessee ne loan repay kiya. Department ne bas investigation wing ki info le ke poore Rs.1.25 crore ko Section 68 mein add kar diya, ki ye accommodation entry hai. Details verify nahi ki.
Mudda (Issue)
Kya sirf investigation info pe section 68 ka addition valid hai?
Faisla (Held)
ITAT ne bola, sirf info lena kaafi nahi. Proof chahiye ki paise bogus entry hain. Yahan aisa kuch nahi tha, isliye addition radd kar diya.
Practical takeaway
Agar aapne actual repayment kiya hai aur sahi proof hai, toh bas info basis par addition nahi ho sakta.
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: 2026-09-05.