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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Addition u/s 69A r.w.s 115BBE - unexplained gold jewellery found ...

Income Tax

April 18, 2023

Addition u/s 69A r.w.s 115BBE - unexplained gold jewellery found at the time of search - the assessee cannot be asked to explain the bank transactions of an unrelated party. Evidences in the form of confirmation, books of account, stock register and ledger account along with bank statement cannot be brushed aside lightly and considering these evidences, we do not find any merit in the impugned addition made u/s 69A - AO directed to delete the addition - AT

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