Shriganesh Kirana Pvt. Ltd. Vs ACIT (ITAT Delhi)
Case ke facts
Company ne ₹1.40 crore loan liya tha. Department ne isko fake loan samjha kyunki lender par entry operator ka chhapa tha. Company ne lender ki ID, creditworthiness aur loan ki asliyat dikhayi.
Mudda (Issue)
Kya jab lender genuine hai to Section 68 addition lag sakta hai?
Faisla (Held)
ITAT ne bola jab identity, paisa source aur loan original dikh gaya to bas entry operator ki wajah se loan fake nahi ho jaata. Addition hata di gayi.
Practical takeaway
Agar aap loan le rahe ho to lender ki puri detail, bank statement, aur confirmatory letter ready rakhni chahiye. Sirf suspicion se addition nahi lagti.
Original report: taxguru.in
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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: 2026-10-05.