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S. 2(22(e) – Mere transfer of profit by a company cannot be treated as loan
Case Law Details
- Case Name
- Mahender Kumar Gupta (HUF) Vs Assistant Commissioner of Income-tax (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Delhi
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IN THE ITAT DELHI BENCH ‘I & SMC’
Mahender Kumar Gupta (HUF)
Versus
Assistant Commissioner of Income-tax
IT APPEAL NO. 1827 (DELHI) OF 2012
[ASSESSMENT YEAR 2004-05]
OCTOBER 12, 2012
ORDER
A.N. Pahuja, Accountant Member
This appeal filed on 19.04.2012 by the assessee against an order dated 25.01.2012 of the ld. CIT(A)-Meerut, raises following grounds :-
“1. That the order of learned Commissioner of Income Tax (Appeals) is bad in law as well as is against the facts and circumstances of the case.
2. That learned Commissioner of Income Tax (Appeals) erred in upholdin...
