Case Law Details
Case Name : Pravin Khetaramm Purohit Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Mumbai
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Pravin Khetaramm Purohit Vs DCIT (ITAT Mumbai)
This case concerns additions made for alleged “on-money” cash payments towards purchase of a shop in Platinum Mall, a project developed by Rubberwala Group. Assessee purchased Shop No. 43 in October 2019 for ₹17.75 lakh, & paid the entire amount through banking channels. Stamp duty was paid based on the higher market value determined by the Stamp Authority, indicating a fully disclosed transaction.
During a search on Rubberwala Group, the department seized a pendrive containing excel sheets & recorded statement
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