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Income Tax | Section 69C Cannot Apply to Recorded Purchases Paid Through Disclosed Bank Account: ITAT Delhi

5 Oct 2026 · 5 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Delhi deletes Section 69C addition of ₹7.44 crore as purchases were recorded in books and payments came from disclosed bank account. The post Section 69C Cannot Apply to Recorded Purchases Paid Through Disclosed Bank Account: ITAT Delhi appeared first on TaxGuru .

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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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