This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 68 Addition Deleted as Advance Recovery Explained by Evidence: ITAT Delhi
Case Law Details
- Case Name
- DCIT Vs Henna Industries Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
DCIT Vs Henna Industries Pvt. Ltd. (ITAT Delhi)
The Revenue appealed against the order dated 15.07.2024 passed by the Commissioner of Income Tax (Appeals), New Delhi, arising from a reassessment order under Sections 143(3) read with 147 of the Income Tax Act, 1961 for Assessment Year 2012-13. The appeal challenged the deletion of an addition of ₹2 crore made under Section 68 of the Act.
The assessee, a private limited company engaged in manufacturing henna powder, powder hair dye and allied products under the brand name “Black Rose Kali Mehandi,” had originally f...





