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ITAT Mumbai Deleted Alleged Cash On-Money Addition for Lack of Corroborative Evidence
Case Law Details
- Case Name
- Jayantilal Purohit Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 201-20
- Courts
- All ITAT, ITAT Mumbai
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Jayantilal Purohit Vs DCIT (ITAT Mumbai)
Alleged Cash On-Money in Shop Purchases and the Limits of Section 69 Additions: ITAT Mumbai Strikes Down Additions for Want of Proof
The decision of the Mumbai Bench of the Income Tax Appellate Tribunal, Mumbai Bench in Jayantilal Purohit v. Deputy Commissioner of Income Tax, Central Circle–4(2), Mumbai (ITA Nos. 5682, 5683 and 5684/Mum/2025, order dated 30 December 2025) once again reinforces the settled legal position that additions under Section 69 of the Income-tax Act, 1961 cannot be sustained merely on the basis of third-party statements or ...

