Case Law Details
Case Name : Shri Kolandasamy Vs ITO (ITAT Chennai)
Appeal Number : ITA No. 1601/Chny/2024
Date of Judgement/Order : 03/09/2024
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Chennai
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Shri Kolandasamy Vs ITO (ITAT Chennai)
ITAT Chennai held that cash received under unregistered will accepted as will furnished by the assessee not established as fabricated one by the department and there is no requirement in law to get the will registered. Accordingly, addition u/s. 69 towards cash deposited set aside.
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