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Income Tax - Highlights / Catch Notes

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Undisclosed income u/s 69 - additions based on messages found ...


Court Rules Mobile Messages Insufficient for Undisclosed Income Addition u/s 69 in Hawala Case.

April 7, 2023

Case Laws     Income Tax     AT

Undisclosed income u/s 69 - additions based on messages found from the mobile phone - there was no justification for making addition to the total income of the assessee on account of amount worked out on the basis of alleged suspicious messages relating to hawala transactions found from the mobile phone of the assessee by treating it as undisclosed income u/s 69 - AT

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