Tribunal held that the Assessee has explained source of the gold, bullion which was received as per will of grand mother. The document was notarized. Order of CIT(A) deleting the addition is affirmed. (AY. 2019-20)
ACIT v. Gaurav Kumar Agrawal (2023) 37 NYPTTJ 1321 / (2024) 168 taxmann.com 260/ 228 TTJ 675 (Raipur)(Trib)
S. 69B : Amounts of investments not fully disclosed in books of account-Search-Gold bullion-Received though will-Deletion of addition by CIT(A) is affirmed. [S. 132(4),153A]
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