The ITAT Agra dismissed the Revenue's appeal against the deletion of a ₹2.35 crore unexplained cash credit under Section 68, agreeing that the amount was a closing balance from prior, assessed years.
The ITAT Delhi upheld the deletion of a Rs.1.83 crore addition for alleged bogus loans, ruling that uncorroborated WhatsApp chats and retracted search statements cannot override documentary evidence.
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback