ITAT rejects tax on ₹2 cr over alleged cash payment for property

A Delhi woman who bought a residential property for ₹3.5 crore won relief from a ₹2 crore tax addition after the ITAT rejected insufficiently authenticated digital evidence. The Income Tax Department had alleged an additional ₹2 crore cash payment based on a digital image recovered from a third-party property dealer’s phone, suggesting the actual deal value was ₹5.5 crore.