{"id":61181,"date":"2026-06-25T10:58:18","date_gmt":"2026-06-25T05:28:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-saarrthi-reality-and-infra-llp-2025-214-itd-27-mum-trib-2\/"},"modified":"2026-06-25T10:58:18","modified_gmt":"2026-06-25T05:28:18","slug":"dcit-v-saarrthi-reality-and-infra-llp-2025-214-itd-27-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-saarrthi-reality-and-infra-llp-2025-214-itd-27-mum-trib-2\/","title":{"rendered":"DCIT v. Saarrthi Reality and Infra LLP (2025) 214 ITD 27 (Mum) (Trib)"},"content":{"rendered":"<p>During search, certain loose papers were recovered which made reference to brokerage on the sale of flats. Assessing Officer made addition of amount under section 69C towards brokerage payment. CIT(A) deleted the addition.\u00a0 The Tribunal held that the Assessing Officer made additions towards alleged brokerage payment, solely based on loose paper, without conducting any independent inquiry or bringing any corroborative evidence on record. A\u00a0 loose paper, without any independent corroboration or inquiry, could not form a valid basis for initiating proceedings under section 153C of the Act. Order of CIT(A) deleting the addition was affirmed. (AY. 2018-19, 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C: Unexplained expenditure-Brokerage payment-Loose paper-Recovered from the partner of the firm-Order of CIT(A) deleting the addition was affirmed. [S. 132,153C]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61181","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fUN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61181"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61181\/revisions"}],"predecessor-version":[{"id":61182,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61181\/revisions\/61182"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}