https://www.taxtmi.com/caselaws?id=774167 ITAT Hyderabad allowed the assessee-society's appeal for statistical purposes regarding cash deposits into bank accounts. The society, registered under Societies Registration Act and operating four Toddy shops with excise licenses, claimed deposits originated from Toddy sale proceeds through four cooperative societies. The society provided audit reports, minutes books, and monthly accounts as evidence. Since additional evidence wasn't presented before AO and CIT(A), ITAT remanded the matter to AO for re-examination. AO was directed to delete the addition if the society proves the source through books of accounts and evidence from the four Toddy Tappers Cooperative Societies. en-us Thu, 15 May 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774167 ITAT Hyderabad allowed the assessee-society's appeal for statistical purposes regarding cash deposits into bank accounts. The society, registered under Societies Registration Act and operating four Toddy shops with excise licenses, claimed deposits originated from Toddy sale proceeds through four cooperative societies. The society provided audit reports, minutes books, and monthly accounts as evidence. Since additional evidence wasn't presented before AO and CIT(A), ITAT remanded the matter to AO for re-examination. AO was directed to delete the addition if the society proves the source through books of accounts and evidence from the four Toddy Tappers Cooperative Societies. Case-Laws Income Tax Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774167