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Cash deposit against repayment of cash by Kolkata based companies: ITAT upholds deletion of additions
Case Law Details
- Case Name
- DCIT Vs Baashyaam Constructions Pvt. Ltd. (ITAT Chennai)
- 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 Chennai
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DCIT Vs Baashyaam Constructions Pvt. Ltd. (ITAT Chennai)
Introduction: In a landmark ruling that reverberates through the corridors of tax jurisprudence, the Income Tax Appellate Tribunal (ITAT) in Chennai has rendered a decision that underscores the importance of evidence and due process in the adjudication of tax disputes. The case in point, DCIT Vs Baashyaam Constructions Pvt. Ltd., brings to the fore the complexities surrounding cash deposits during the demonetization period and the criticality of establishing a credible source for such deposits under Section 69A of the In...
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