ITAT Delhi ne ek pharmacist ko demonetisation ke time ki cash deposits par lagi **₹3.32 Crore** ki tax demand se clean chit de di hai. Tribunal ne kaha ki audited records solid hain, toh income unexplained nahi maani jayegi.
Case kya tha aur ITAT ne kya kaha?
Ye mamla lagbhag ek decade purana hai, jahan tax department ne demonetisation ke dauran hui cash deposits ko 'unexplained income' maante hue ₹3.32 Crore ki demand nikali thi. Lekin ITAT Delhi ne ab isse poori tarah se delete kar diya hai.
Document-proof ka jalwa!
Pharmacy owner ne apne bachav mein audited balance sheets, P&L statements aur VAT returns ka mazboot record pesh kiya. Tribunal ne note kiya ki tax authorities ne Section 145 ke andar kabhi bhi in accounts ko formally reject nahi kiya tha. Jab books of account reject hi nahi hue, toh tax dept ke paas cash ko illegal bolne ka koi ground nahi bacha.
Tribunal ne accept kiya ki ₹1.64 Crore business sales se aaye the aur baaki paisa family savings aur bank statements se prove ho gaya.
Business owners ke liye seekh (Lesson)
Is case se ek baat saaf hai: agar aapka paperwork complete hai, toh scrutiny se darne ki zarurat nahi hai. VAT filings, sales invoices aur proper bank statements aapke sabse bade weapons hain. Agar proper audit trail ready hai, toh tax department aapke legitimate paison ko unexplained nahi bol sakta. Record-keeping ko kabhi lightly mat lena!