The Income Tax Department issued tax notices regarding black money to Mr and Mrs Tiwari, a couple from Pitampura, Delhi, on the suspicion that they held shares of foreign companies registered in the British Virgin Islands and Singapore as well as foreign bank accounts. The Tiwaris chose to contest this black money tax notice and after nearly four years, they finally won the case in the Income Tax Appellate Tribunal (ITAT) Delhi H Bench. Advocate Ved Jain and Chartered Accountant Ayush Garg represented the Tiwaris in ITAT Delhi. Judicial Member Vimal Kumar and Accountant member S. Rifaur Rahman of ITAT Delhi heard their case and ruled on August 6, 2026.