This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Search-Based On-Money Claims Need Proof, Not Presumptions
Case Law Details
- Case Name
- Manish Mali Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Manish Mali Vs DCIT (ITAT Mumbai)
On-Money Additions u/s 69 Collapse Without Cross-Examination & Corroboration — ITAT Mumbai
ITAT Mumbai (D Bench) in a batch of appeals led by Manish Mali vs DCIT (ITA Nos. 6571, 6569 & 6568/Mum/2025 for AYs 2017-18 to 2019-20; along with connected appeals of Darpan Hiralal Mehta & Dinesh Megharam Choudhary; order dated 24.12.2025) has allowed all appeals, deleting on-money additions u/s 69 made pursuant to search-based assessments u/s 153C arising from the Rubberwala Group search.
The additions were founded on third-party Excel sheets seized from...
Author Info
