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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
