Tribunal held that as the cash payment was offered as unexplained income in return of mother , deletion of addition by CIT(A) is held to be justified .( AY.2011-12)
Priyanka Chopra (Ms). v. DCIT (2018) 171 ITD 437/ 170 DTR 342/ 195 TTJ 900 (Mum) (Trib.)/Madhu Ashok Chopra v. DCIT (2018) 171 ITD 437/ 170 DTR 342/195 TTJ 900 (Mum) (Trib.)
S. 69C : Unexplained expenditure -Cash payments – Amount offered as undisclosed income in return of mother-Deletion of addition is held to be justified .