No addition u/s 68 when there is no fresh receipt of unsecured loans during the year
December 14, 2025
Income Tax, ITAT
Addition u/s 68 can not be made applicable where there is no fresh receipt of unsecured loans at all during the year – ITAT In a recent judgment, Agra ITAT has held that addition u/s 68 of the Act could be made applicable where there is no fresh …