ITAT Deletes Rs.1.36 Crore Section 69A Addition Against Customs House Agent:

ITAT Deletes Rs.1.36 Crore Section 69A Addition Against Customs House Agent

ITAT rules CHA reimbursements cannot be taxed under Section 69A without proving ownership of funds.

Customs Duty Reimbursements Held as Pass-Through Receipts, Not Unexplained Income

authorMeetu KumaridateJul 10, 2026
Last update on Jul 9, 2026
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ITAT Deletes Rs.1.36 Crore Section 69A Addition Against Customs House Agent

ITAT rules CHA reimbursements cannot be taxed under Section 69A without proving ownership of funds.

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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