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₹1 Crore Commission Addition Rejected for Mere Suspicion
Case Law Details
- Case Name
- DCIT Vs Apoorva Leasing Finance and Investment Company Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Apoorva Leasing Finance and Investment Company Ltd. (ITAT Delhi)
Shell Company Tag Fails Again: ITAT Rejects ₹1 Cr Accommodation Entry Addition- No Evidence, Only Suspicion: Reopened Assessment Collapses
In DCIT Vs. Apoorva Leasing Finance & Investment Co. Ltd., ITA No.635/Del/2025 & CO No.179/Del/2025, AY 2011-12, order dated 31.12.2025, Delhi ITAT dismissed Revenue’s appeal & upheld deletion of addition of ₹1.00 crore alleged as commission income for providing accommodation entries.
Assessee’s return was originally processed u/s 143(1) & later assessed u/s 143...
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