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Case Law Details

Case Name : ACIT Vs Hindukush Construction Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2016-17
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ACIT Vs Hindukush Construction Pvt. Ltd. (ITAT Delhi)

Income Tax Appellate Tribunal (ITAT) Delhi dismissed the appeal filed by the Assistant Commissioner of Income Tax (ACIT) against Hindukush Construction Pvt. Ltd. for the assessment year 2016-17. The Revenue challenged the deletion of multiple additions by the Commissioner of Income Tax (Appeals), including ₹50,00,000 under Section 68 of the Income Tax Act for unexplained unsecured loans, ₹26,93,388 for disallowed expenses, and ₹99,05,192 for excessive depreciation. However, during the hearing, the Departmental Representati

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