Case Law Details
Case Name : PCIT Vs Nucleus Steel Pvt Ltd (Delhi High Court)
Appeal Number : ITA 978/2018
Date of Judgement/Order : 12/11/2024
Related Assessment Year : 2010-11
Courts :
All High Courts Delhi High Court
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PCIT Vs Nucleus Steel Pvt Ltd (Delhi High Court)
Delhi High Court held that AO is not required to examine the commercial expediency of the transaction while examining explanation provided by assessee under section 68 of the Income Tax Act.
Facts- The Revenue had appealed the decision of the Commissioner of Income
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