This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Delhi Upholds CIT(A); High-Pitched Sec 68 Ad-Hoc Additions Deleted for Lack of Verification
Case Law Details
- Case Name
- ACIT Vs Eberspaecher Suetrak Bus Climate Control Systems India Pvt Ltd (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ACIT Vs Eberspaecher Suetrak Bus Climate Control Systems India Pvt Ltd (ITAT Delhi)
ITAT Delhi Upholds CIT(A) – High-Pitched Sec 68 Ad-Hoc Disallowances Deleted Where Additions Made Without Proper Verification
In ACIT vs Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd. (AY 2014-15), the ITAT Delhi dismissed the Revenue’s appeal and upheld the detailed relief granted by CIT(A) against multiple high-pitched additions. The AO had completed assessment ex-parte and made additions u/s 68 towards share capital and trade creditors, along with ad-hoc disallowances of current liabili...
Author Info
