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ITAT upholds 50% HRA Disallowance due to joint tenancy with brother, Deletes Investment & Gift Additions
Case Law Details
- Case Name
- Pavan Gopal Chotiya Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
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Pavan Gopal Chotiya Vs ITO (ITAT Pune)
The case of Avin Gopal Chotiya vs. ITO (ITAT Pune) for the Assessment Year 2016-17 involved an appeal by the assessee against the additions made by the Assessing Officer (AO), which were subsequently upheld by the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee had appealed against three specific additions:
1. A disallowance of Rs. 66,516 for excess House Rent Allowance (HRA) claimed.
2. An addition of Rs. 4,14,590 for unexplained investment in shares.
3. An addition of Rs. 89,218 for unexplained cash gifts or loans received from relatives.
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