ITAT deletes addition for Cash deposit during demonetization out of Alimony

Deepa Satish Borse Vs  Income Tax Officer (ITAT Pune) ITAT held that once it has come on record that the assessee’s matrimonial matter has already supported her case of having received the impugned sum by way of cash prior to demonetization for maintenance of herself and their sole girl child followed by similar arrangement post facto demonization by way of banking channel. We are of the opinion that the assessee’s husband’s supportive evidence by way of documentary evidence as well as confirmation satisfactorily discharges her onus of proving source of these cash deposits of Rs. 10,14,...