Addition towards payment of stamp duty in cash unsustainable as cash source of income duly proved

Poonam Garg Vs ITO (ITAT Delhi) ITAT Delhi held that addition towards payment of stamp duty in cash is not sustainable as source of income such as tuition income, interest income and rental income which is converting to in cash since 20 to 25 years and she is continuously filing her return of income with the department. Facts- The present appeal has been preferred by the appellant contending that CIT(A) has erred in confirming Rs. 6,74,500 on account of cash deposited in bank as unexplained. Further, appellant also contested that CIT(A) has erred in confirming Rs. 6 Lakhs on account of stamp d...