Case Law Details
Case Name : PCIT (Central) Vs Agson Global Pvt. Ltd. (Delhi High Court)
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Courts :
All High Courts Delhi High Court
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PCIT (Central) Vs Agson Global Pvt. Ltd. (Delhi High Court)
1. Dismissing a bunch of appeals against deletion of addition u/s 68 towards Share capital/ share premium, bogus purchases and deposit in bank account, the Hon’ble Delhi High Court vide judgment delivered on 19.01.2022 (yesterday) has held that where the ITAT decided the matter based on appreciation of evidences placed on record and the order of ITAT not being challenged on ground of perversity, no substantial question of law arises.
2. It also held that the investigation wing directed the A O to frame the assessment in a manner tha...
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