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Section 69C Not Invokable: ITAT Mumbai Dismisses Revenue Appeal in Bogus 80GGC Case
Case Law Details
- Case Name
- ACIT Vs Bhavin Kumar Rameshkumar Jain (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-2020
- Courts
- All ITAT, ITAT Mumbai
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ACIT Vs Bhavin Kumar Rameshkumar Jain (ITAT Mumbai)
Section 69C Cannot Be Invoked When Source of Expenditure Is Explained: ITAT Mumbai Dismisses Revenue Appeal in Bogus 80GGC Case
The Mumbai ITAT (“H” Bench – SMC) dismissed the Revenue’s appeal for AY 2019-20 and upheld deletion of an addition of ₹15,000 made under section 69C towards alleged commission paid for obtaining a bogus deduction under section 80GGC.
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