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Commissioner of Income Tax versus Tulip Finance Ltd (Delhi High Court)
Case Law Details
- Case Name
- Commissioner of Income Tax Vs Tulip Finance Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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The deletion of the addition of Rs. 33 lacs, which had been made by the Assessing Officer on account of unexplained share capital under Section 68 of the said Act. The second issue pertains to the deletion made by the Tribunal of the addition of Rs. 35,06,292/- by the Assessing Officer on account of alleged unexplained security deposits under Section 68 of the said Act. The third issue relates to the disallowance of depreciation by the Assessing Officer amounting to Rs.15 lacs in respect of cast iron moulds. The disallowance has been set aside and the Tribunal has allowed the ...
