Held that that cash deposits in Bank Account. Withdrawal from one account and deposited in another bank account. Addition is not justified. Payment in cash of stamp duty for purchase of property Addition is not justified. (AY. 2015-16)
Poonam Garg v. ITO (2023)104 ITR 68 (SN.)(Delhi) (Trib.)
S. 68 : Cash credits-Income from undisclosed sources-Cash deposits in Bank Account-Withdrawal from one account and deposited in another bank account-Addition is not justified-Payment in cash of stamp duty for purchase of property-Addition is not justified.