Case Law Details
Case Name : ITO Vs Vastimal Bhim Raj Sancheti (ITAT Bangalore)
Appeal Number : ITA Nos. 440, 441/Bang/2024
Date of Judgement/Order : 04/12/2024
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Bangalore
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ITO Vs Vastimal Bhim Raj Sancheti (ITAT Bangalore)
Conclusion: Assessee had satisfactorily explained the source of credits in his books and consequently, CIT(A) had rightly deleted the additions after relying on various judgments made by AO. The obligation to explain the “source of source” under Section 68 was restr
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