Case Law Details
Case Name : ITO Vs Direct Trading Co. P. Ld. (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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ITO Vs Direct Trading Co. P. Ld. (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT) Delhi heard an appeal filed by the revenue against the order of the CIT(A)-3, Delhi, dated 05.05.2017, concerning the assessment year 2012-13. The primary contention of the revenue was related to the deletion of additions made by the Assessing Officer (AO) on account of unexplained share capital, share premium, and unexplained investment.
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