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ITAT Deletes Section 69A Addition, Allows Section 80-IA Deduction on Consistency Principle
Case Law Details
- Case Name
- Rejiya Saleem Vs ITO (ITAT Bangalore)
- 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 Bangalore
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Rejiya Saleem Vs ITO (ITAT Bangalore)
Bangalore ITAT Deletes Section 69A Addition and Allows Section 80-IA Deduction; Consistency Principle Applied
The Bangalore ITAT in Smt. Rejiya Saleem v. ITO granted complete relief to the assessee by deleting the addition made under section 69A towards alleged unexplained cash deposits and by allowing the deduction claimed under section 80-IA for infrastructure development activities.
On the issue of cash deposits, the assessee explained that the amounts were deposited by her brother for his daughter’s educational purposes and were ...
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