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Income Tax | Mere Low Income of Lenders Cannot Alone Justify Section 68 Addition: ITAT Delhi

25 Sept 2026 · 1d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi upheld deletion of Section 68 additions where lender identity, creditworthiness and transaction genuineness were established. The post Mere Low Income of Lenders Cannot Alone Justify Section 68 Addition: ITAT Delhi 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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