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        Case ID :
        Income Tax

        Addition u/s 68 - cash deposits during the demonetization period...

        Section 68 Additions Deleted: CIT(A) Upholds Taxpayer's Claim on Cash Sales During Demonetization; AO's Generalized Additions Overturned.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Addition u/s 68 - cash deposits during the demonetization period in SBNs - Proof of the source being the cash sales with necessary corroborative evidences - after demonetization, the demonetized notes could not have been accepted as valid tender - CIT(A) deleted the additions - The AO has not pointed out any specific adversity but made a generalize addition without considering the factual aspects and primary evidences. The A.O has failed to make further enquiries on the information filed and the assessee has discharged the initial burden placed by submitting the information and details. - Order of CIT(A) sustained - AT
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