Vidyasagar Samabay Krishi Unnayan Samity Ltd Vs ACIT (ITAT Kolkata)
Case ke facts
Assessee ne demonetisation ke baad cash deposit bank mein kiya. Department ne is amount ko unexplained income maan liya Section 69A ke under.
Mudda (Issue)
Kya properly explained demonetisation bank deposit ko unexplained income bol sakte hain?
Faisla (Held)
ITAT ne addition hata di. Bola agar cash deposit explained hai, to Section 69A ka addition nahi ho sakta.
Practical takeaway
Demonetisation period ki cash deposits ka source clearly dikhana zaroori hai. Proper paper trail ho to Section 69A ki dikkat nahi hogi.
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
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-31.