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Case Law Details

Case Name : BCP V Singapore FVCI Pte. Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2017-18
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BCP V Singapore FVCI Pte. Ltd. Vs ACIT (ITAT Delhi)

In a recent development, the Income Tax Appellate Tribunal (ITAT) Delhi has ruled in favor of BCP V Singapore FVCI Pte. Ltd. (hereinafter referred to as “BCP Singapore”) in a case against the Assessing Officer (AO) for the assessment year 2017-18. The dispute revolves around the reopening of assessment proceedings, treatment of a significant amount as unexplained investments, and the subsequent imposition of interest and initiation of penalty proceedings.

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