https://www.taxtmi.com/caselaws?id=778702 ITAT (Del) upheld the appellate deletion of disallowances on job-work payments, finding revenue failed to rebut documentary evidence proving independent contractors and legitimate services. The tribunal also deleted additions treating demonetization-period cash bank deposits as unexplained credits, holding accepted cash sales and offered profits precluded s.68 treatment and would amount to double taxation. Regarding s.80JJAA, ITAT held the assessee may correct arithmetical errors and directed the AO to verify the additional deduction claim (with audit report) and allow it if compliant with law. Appeals were partly allowed in favour of the assessee. en-us Wed, 17 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778702 ITAT (Del) upheld the appellate deletion of disallowances on job-work payments, finding revenue failed to rebut documentary evidence proving independent contractors and legitimate services. The tribunal also deleted additions treating demonetization-period cash bank deposits as unexplained credits, holding accepted cash sales and offered profits precluded s.68 treatment and would amount to double taxation. Regarding s.80JJAA, ITAT held the assessee may correct arithmetical errors and directed the AO to verify the additional deduction claim (with audit report) and allow it if compliant with law. Appeals were partly allowed in favour of the assessee. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778702