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Income Tax | Bitumen Is Not ‘Other Valuable Article’ Under Section 69A: Supreme Court

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Supreme Court held bitumen is not a valuable article under Section 69A and a carrier without ownership cannot face unexplained asset addition. The post Bitumen Is Not ‘Other Valuable Article’ Under Section 69A: Supreme Court appeared first on TaxGuru .

Attribution

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

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