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Case Law Details

Case Name : Karthick Natarajan Vs DCIT (ITAT Chennai)
Related Assessment Year : 2017-18
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Karthick Natarajan Vs DCIT (ITAT Chennai)

ITAT Chennai held that addition towards unexplained money under section 69A of the Income Tax Act sustained as cash deposited during demonetization period cannot be said to be cash gifts received during occasion of marriage in December 2015.

Facts- The assessee is a non-resident individual employed in the USA and living outside India since 2004. Accordingly to assessee, he is not having any source of income in India since 2004. The

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