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HomeDirect TaxNon-Filing of Creditor’s ITR Alone Not Enough to Make Income Tax Additions:...

Non-Filing of Creditor’s ITR Alone Not Enough to Make Income Tax Additions: Patna High Court

Direct Tax

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By Mariya Paliwala
Non-Filing of Creditor’s ITR Alone Not Enough to Make Income Tax Additions: Patna High Court

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The Patna High Court has held that non-filing of creditor’s Income Tax Returns (ITR) alone is not enough to make income tax additions under Section 68 of the Income Tax Act, 1961 when identity is established and funds move through banking channels. The bench of  Justice Bibek Chaudhuri and Justice Dr. Anshuman has aside an…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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