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Unexplained Cash Credits (Section 68): Judicial Shift on Documentary Sufficiency for Unsecured Loans (2023–2025)
1. Introduction: The Doctrinal Shift in Unexplained Cash Credits under Section 68 The adjudication of unexplained cash credits under Section 68 of the Income Tax Act, 1961, has und
Taxation Judgments: Decoding Recent Cases – A Deep Dive into Legal Precedents
Background In the realm of taxation law, recent judgments have added layers of complexity to the interpretation and application of key provisions. One notable case, Rajshree Realto
An In-Depth Analysis of Key Sections in the Income Tax Act: Ensuring Financial Transparency and Compliance
Introduction: Decoding India’s Income Tax Act The Income Tax Act of India comprises various sections designed to regulate financial transactions, promote transparency, and cu
Income Tax Act: Navigating Cash Transactions and Tax Compliance – A Comprehensive Analysis
Introduction In an era where financial transparency and accountability are paramount, individuals and businesses must navigate the intricate landscape of cash transactions under th
