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Case Law Details

Case Name : JCIT Vs Narayan Land Estate (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 1836/Ahd/2019
Date of Judgement/Order : 10/06/2022
Related Assessment Year : 2016-2017
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JCIT Vs Narayan Land Estate (ITAT Ahmedabad)

ITAT Ahmedabad held that entire receipts on account of on-money/premium charged would not to be treated as the undisclosed income but only net profit rate could be applied on unaccounted sales/receipt for the purpose of making addition

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