Case Law Details
Case Name : Designers Point (India) P. Ltd Vs ACIT (ITAT Delhi)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Delhi
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Designers Point (India) P. Ltd Vs ACIT (ITAT Delhi)
Introduction: The case of Designers Point (India) P. Ltd vs. ACIT (ITAT Delhi) revolves around a contentious issue of income tax addition made under section 69C of the Income Tax Act. This addition was solely based on WhatsApp chats and statements of employees regarding alleged cash payments.
Detailed Analysis:
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