Case Law Details
Case Name : J.R. Rice India Pvt. Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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J.R. Rice India Pvt. Ltd. Vs ACIT (ITAT Delhi)
Introduction: The case of J.R. Rice India Pvt. Ltd. vs. ACIT (ITAT Delhi) revolves around a significant issue concerning Income Tax additions under section 68. The crux of the matter involves cash deposits made during the demonetization period. The Income Tax Appellate Tribunal (ITAT) in Delhi has made a noteworthy ruling in favor of the assessee, emphasizing the absence of abnormalities in cash sales during this critical period.
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