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Delhi ITAT: ₹97.07 Crore Share Capital Addition Deleted; Investor’s Low Income Not Conclusive

17 Aug 2026 · 17 Aug 2026By CA Vijayakumar Shetty

Delhi ITAT held low investor income alone cannot justify Section 68 addition where identity, creditworthiness, source and banking trail were established. The post Delhi ITAT: ₹97.07 Crore Share Capital Addition Deleted; Investor’s Low Income Not Conclusive appeared first on TaxGuru .

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