No Cross-Examination of Builder? ITAT Deletes ₹20 Lakh Cash Allegation Against Flat Buyer

ITAT Mumbai quashes ₹20 lakh cash addition against Indiabulls Sky buyer, holding that an untested builder statement without cross-exam cannot sustain the charge.

Builder Admitted Taking Cash, Homebuyer Denied It & Won: ITAT Deletes ₹25 Lakh Addition

Builder’s partners admitted receiving cash on-money. Homebuyer denied it and sought cross-examination. ITAT deletes entire ₹25 lakh addition.