Windlas Jewellers Vs ITO (ITAT Chandigarh)
Case ke facts
Jeweller ne demonetisation ke time cash deposit kiya. Department kehte hain yeh unexplained hai aur Section 68 se addition kari.
Mudda (Issue)
Kya demonetisation cash sales, jab records audited hain, ko unexplained income maana ja sakta hai?
Faisla (Held)
ITAT ne addition hata di. Bola, audited books of account aur records hain to sirf suspicion se addition nahi ho sakti.
Practical takeaway
Agar aapne demonetisation ke dauraan cash sales ki hai to pure documents, bills aur bank entries strong hone chahiye. Audited accounts se bahut madad milegi.
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: 2026-08-31.