
When disallowance is made u/s 37(1) section 69C is not applicable – ITAT
November 30, 2025
Income Tax, ITAT
When AO invoked provisions of section 37(1) to disallow purchases, provisions of section 69C of the Act are not applicable In a recent judgment, ITAT Delhi has held that when AO did not raise any doubts about the source of such purchases but invoked the provisions of section …
