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Income Tax | ₹21 Crore Section 68 Addition Based on Unproved Cash Receipts Deleted by ITAT Patna

8 Oct 2026 · 6d agoBy CA Vijayakumar ShettySource: TaxGuru

ITAT Patna upholds deletion of ₹21 crore addition under section 68 as uncorroborated third-party records and alleged unrecorded receipts could not sustain it. The post ₹21 Crore Section 68 Addition Based on Unproved Cash Receipts Deleted by ITAT Patna appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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