60% tax trap
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Section 68 Case Laws in Favour of Assessee for Unsecured Loans
- May 28, 2026
- Posted by: Amit Mundhra CA
- Category: Income Tax
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Section 68 case laws in favour of assessee on unsecured loans. Covers Supreme Court, High Court and latest ITAT judgements on burden of proof, creditworthiness, source of source, NRA Iron & Steel, and more.