Case Law Details
Case Name : Rathi Special Steels Ltd Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1257/Del/2018
Date of Judgement/Order : 08/08/2024
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Rathi Special Steels Ltd Vs ACIT (ITAT Delhi)
ITAT Delhi held that addition based on reliance placed on third party statement without any corroborated evidence is not sustainable in law. Accordingly, issue restored to AO for de novo adjudication.
Facts- The assessee company is engaged in the business of manufactu
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