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Cash Sales Recognised, 69A Cut to 10% GP by ITAT Delhi
Case Law Details
- Case Name
- Shalu Yadav Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Shalu Yadav Vs ITO (ITAT Delhi)
Patanjali Dealer Gets GP Estimation Relief: ITAT Delhi Curtails 69A Addition & Rejects 115BBE
The Delhi ITAT (SMC), in Shalu Yadav v. ITO (ITA No. 7973/Del/2025, AY 2017-18; order dated 24.12.2025), has partly allowed the Assessee’s appeal, substantially reducing the addition made on demonetisation cash deposits and holding that section 115BBE is inapplicable.
The Assessee, running a Patanjali retail dealership, had deposited ₹33.89 lakh in cash during the demonetisation period. The AO treated the entire amount as unexplained money u/s 69A and taxed it u...
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