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Delhi ITAT: No Section 68 Tax on Mere Book Entry; 60% U/s 115BBE Inapplicable

17 Aug 2026 · 17 Aug 2026By CA Vijayakumar Shetty

Delhi ITAT deleted ₹10 lakh Section 68 addition, holding mere book entry without actual receipt not taxable and 60% Section 115BBE rate inapplicable for AY 2017-18. The post Delhi ITAT: No Section 68 Tax on Mere Book Entry; 60% U/s 115BBE Inapplicable appeared first on TaxGuru .

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