Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

Vivek Jalan , Last updated: 22 December 2025  
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Section 105 of ITA'25 has become more stringent so to say as against Sec 69C of ITA'61. Under Section 69C, the use of the words "may be" has been replaced with "shall be". This therefore leaves no option for Courts to interpret the same in the assesses favour incase of any ambiguity. The Hon'ble Su

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Vivek Jalan
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Category Income Tax   Report

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