ITAT Holds Client Code Modification Alone Cannot Justify Section 69 Addition:
The ITAT Mumbai holds Revenue cannot treat entire transaction value as Unexplained Investment without specific evidence.
ITAT Deletes Rs. 10.84 Crore Addition
Saima
Sep 1, 2026
Premium
ITAT Holds Client Code Modification Alone Cannot Justify Section 69 Addition
The ITAT Mumbai holds Revenue cannot treat entire transaction value as Unexplained Investment without specific evidence.
Also Read
ITAT Grants Rs 15.64 Lakh Tax Deduction to Cooperative Society Under Section 80P(2)(a)(i)ITAT Condones 48-Day Delay in Section 80P Dispute, Cites Senior Citizens’ Technical Difficulties With Online Tax PortalITAT Remands Case of Section 69A Unexplained Cash Deposits During Demonetisation Period After CIT(A) Passes Ex Parte Order ITAT Remands Unexplained Cash Credit Addition to AO for Fresh Adjudication
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
371My Recent Articles
- ITAT Remands Unexplained Cash Credit Addition to AO for Fresh Adjudication Premium
- ITAT Rules Assessee’s Explanation and Ledger Records Establish Actual PaymentsPremium
- ITAT Remands Section 10AA Deduction and Transfer Pricing Dispute For Fresh AdjudicationPremium
- ITAT Rejects Business Loss Claim Over Colourable Advisory ArrangementPremium
- ITAT Remands 12AB Registration and 80G Approval Applications to CIT(E) for Fresh AdjudicationPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts