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Income Tax | On-Money Addition Cannot Rest on an Uncorroborated Third-Party Excel Sheet: ITAT Rajkot

8 Oct 2026 · 6d agoBy CA Vijayakumar ShettySource: TaxGuru

ITAT Rajkot deletes ₹7 lakh addition under Section 69 where third-party Excel entries lacked corroboration and cross-examination was denied. The post On-Money Addition Cannot Rest on an Uncorroborated Third-Party Excel Sheet: ITAT Rajkot appeared first on TaxGuru .

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Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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