The Income Tax Appellate Tribunal (ITAT), comprising Vice President SaktiJit Dey and Accountant Member G. M. Doss has held that the enhanced 10% tolerance limit
Day: September 28, 2026
Section 69 Cannot Be Invoked for Investments Duly Recorded in Books: ITAT Deletes ₹126.58 Lakhs Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has held that Section 69 of the Income Tax Act, 1961 cannot be invoked where the investment