Case Law Details
Case Name : Dharam Singh Vs ITO (ITAT Delhi)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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Dharam Singh Vs ITO (ITAT Delhi)
Background of the Case
The present appeal involves the assessee, Dharam Singh, who was allotted a Mother Dairy milk booth under a self-employment scheme designed for ex-servicemen by the Directorate General Resettlement (DGR). In the assessment year 2017-18, Dharam Singh earned a commission of ₹4.62 lakhs by selling Mother Dairy products. However, the case arose when the Assessing Officer (AO) considered cash deposits made by the assessee, amounting to ₹2.46 crores, as his business turnover. Consequently,
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