Deleting the addition the Tribunal held that the assessee had filed confirmation letter the authorities could not demand assessee society to prove source of source but they could summon members if they did not appear on request of assessee society, the addition is deleted. (AY. 2011-12)
Gullistan Co-Op Group Housing Society Ltd. v. ITO (2023) 199 ITD 236 (Delhi) (Trib.)
S. 68 : Cash credits-Construction of flats-Amount received from members-Confirmation letter is filed-Source of the source not required to be proved-Addition is deleted. [S. 131]