Case Law Details
Case Name : DCIT Vs Nivedan Fin-Invest Lese Limited (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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DCIT Vs Nivedan Fin-Invest Lese Limited (ITAT Delhi)
Suspicion ≠ Evidence: 12% Theory Collapses: ITAT Delhi Deletes Entire ₹25 Cr 69A Addition- Revenue’s ₹25 Cr Cash-Loan Story Dismissed
Revenue appealed deletion of addition of ₹25 crore made by AO u/s 69A alleging that Assessee, an NBFC, had advanced a cash loan to JBK Developers based solely on statements of two Airwill Group directors claiming 12% interest cash loans & on WhatsApp/mobile dataPlease become a Premium member. If you are already a Premium member, login here to access the full content.
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