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Case Law Details

Case Name : Dharmendrasinh Manharsinh Chudasama Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2021-22
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Dharmendrasinh Manharsinh Chudasama Vs ITO (ITAT Ahmedabad)

Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed an appeal by Dharmendrasinh Manharsinh Chudasama against the National Faceless Appeal Centre’s (NFAC) order sustaining a Rs. 99.52 lakh addition under Section 69 of the Income Tax Act, 1961. This addition arose from the alleged failure to explain unsecured loans used in the purchase of immovable property. The assessee, who declared an income of Rs. 1.35 lakh and exempt income of Rs. 52.30 lakh for the Assessment Year 2021-22, contested that sufficient details,

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