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Case Law Details

Case Name : ACIT Vs Surya Global Steel Tubes Ltd (ITAT Delhi)
Appeal Number : ITA No. 4778/Del/2016
Date of Judgement/Order : 09/05/2023
Related Assessment Year : 2009-10
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ACIT Vs Surya Global Steel Tubes Ltd (ITAT Delhi)

ITAT Delhi held that provisions of section 68 of the Income Tax Act are not attracted as the investment by the investor companies is duly explained. Further, identity, genuineness of transactions and creditworthiness of investor companies duly proved.

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