https://www.taxtmi.com/caselaws?id=778701 ITAT (Del) upheld an addition of INR 2,50,000 out of INR 28,00,000 cash deposits during demonetization (balance INR 25,50,000 accepted from books), directed AO not to invoke s.115BBE for AY 2017-18, deleted an addition of INR 56,00,000 as payments were recorded in books, confirmed additions treated as capital contribution where payments lacked particulars, set aside the issue of alleged bogus purchases to the AO for verification of invoices, confirmations and bank payments, and dismissed the assessee's ground challenging disallowance under s.80G (i.e., appeal on that point rejected). 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=778701 ITAT (Del) upheld an addition of INR 2,50,000 out of INR 28,00,000 cash deposits during demonetization (balance INR 25,50,000 accepted from books), directed AO not to invoke s.115BBE for AY 2017-18, deleted an addition of INR 56,00,000 as payments were recorded in books, confirmed additions treated as capital contribution where payments lacked particulars, set aside the issue of alleged bogus purchases to the AO for verification of invoices, confirmations and bank payments, and dismissed the assessee's ground challenging disallowance under s.80G (i.e., appeal on that point rejected). Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778701