ACIT Vs Maheshwari Coal Benefication and Infrastructure Pvt. Ltd.
Case ke facts
Company par 1.15 crore ka addition kiya gaya kyunki Income Tax officer ne loan entries ko bogus maana. Assessee ne dikhaya ki ye loans waapas kar diye the isliye addition galat hai.
Mudda (Issue)
Kya repaid loans ke liye Section 68 ka addition justified hai?
Faisla (Held)
ITAT ne dekha ki loans waapas kar diye gaye the. Isliye Section 68 (unexplained cash credits) ka addition yahan sahi nahi hai. Interest disallowance bhi hata diya.
Practical takeaway
Agar loan repay ho chuka hai to uska record dikhana chahiye. Tab Section 68 ka addition nahi hoga.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-29.