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Accommodation entry: ITAT deletes Section 68 Addition of Rs. 1.17 Crore
Case Law Details
- Case Name
- Arjun Manoj Purohit Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Mumbai
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Arjun Manoj Purohit Vs ITO (ITAT Mumbai)
In the case of Arjun Manoj Purohit vs. Income Tax Officer (ITAT Mumbai), the dispute revolves around the addition of Rs. 1.17 crore under Section 68 of the Income Tax Act, 1961, concerning alleged accommodation entries. This summary will delve into the facts, legal arguments, and the decision rendered by the Income Tax Appellate Tribunal (ITAT) Mumbai.
Arjun Manoj Purohit, engaged in construction activities, filed his income tax return for the assessment year 2014-15, declaring a total income of Rs. 1,12,28,840/-. Subsequently, based on...
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