Case Law Details
Case Name : DCIT Vs Mangalkalash Trading P. Ltd. (ITAT Mumbai)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Mangalkalash Trading P. Ltd. (ITAT Mumbai)
Protective Addition u/s 68 & 69C in Hands of Accommodation Entry Provider Not Sustainable Once Substantive Additions Are Confirmed – ITAT Mumbai
The ITAT Mumbai dismissed the Revenue’s appeal for AY 2012-13 & upheld deletion of protective additions u/s 68 & 69C made in the hands of the assessee company, which was alleged to be an accommodation entry
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