Case Law Details
Case Name : DCIT Vs Mirha Exports Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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DCIT Vs Mirha Exports Pvt. Ltd. (ITAT Delhi)
Ad-hoc Disallowances Rejected, 40A(3) Relief Upheld & Mechanical 153D Approval Knocks Out Search Assessments
Delhi ITAT, Delhi Bench ‘E’, in a batch of cross-appeals involving M/s Mirha Exports Pvt. Ltd. Vs DCIT (ITA Nos. 873, 655, 1233, 656, 1234, 657, 874, 658 & 875/Del/2022; AYs 2012-13 to 2017-18; order dated 19-12-2025), delivered a comprehensive ruling covering reassessment, cash purchases, ad
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