April 7, 2026 : The Kolkata Bench of the Income Tax Appellate Tribunal has held that additions under Section 68 of the Income Tax Act cannot be deleted merely on the basis of documentary submissions without proper verification of the Read more…
Tag: Section 68 unexplained cash credit
December 19, 2025 : The Pune Bench of the Income Tax Appellate Tribunal has held that reassessment proceedings initiated on the basis of unexplained cash credits under Section 68 of the Income-tax Act, 1961 cannot be sustained where the final Read more…