India - High Court of Delhi
Delhi HC: No Requirement to Prove 'Source of Source' Under Section 68, Income Tax Act, 1961
Delhi HC Reaffirms: Taxpayers Not Liable for ‘Source of Source’ Under Section 68
In a significant judgment delivered on November 13, 2025, the High Court of Delhi has reiterated the legal boundaries regarding the burden of proof under Sectio...
13 Nov 2025