https://www.taxtmi.com/caselaws?id=447077 ITAT Jaipur dismissed the assessee's appeal regarding cash deposits during demonetization period, finding insufficient evidence to prove cash availability at claimed location. The tribunal upheld additions for undisclosed income due to lack of supporting documents and absence of cash transactions in bank statements. Addition for turnover difference based on Form 26AS was confirmed against the assessee. Temporary labour charges disallowance was remanded to AO for fresh consideration with proper documentation. Addition under section 43B for unpaid government dues was upheld, with direction to restrict disallowance to amounts claimed as expenditure in P&L account. en-us Wed, 11 Oct 2023 00:00:00 +0530 Mon, 18 Dec 2023 09:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447077 ITAT Jaipur dismissed the assessee's appeal regarding cash deposits during demonetization period, finding insufficient evidence to prove cash availability at claimed location. The tribunal upheld additions for undisclosed income due to lack of supporting documents and absence of cash transactions in bank statements. Addition for turnover difference based on Form 26AS was confirmed against the assessee. Temporary labour charges disallowance was remanded to AO for fresh consideration with proper documentation. Addition under section 43B for unpaid government dues was upheld, with direction to restrict disallowance to amounts claimed as expenditure in P&L account. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447077