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SC Upholds Section 68 Relief as Concurrent Findings Were Not Perverse
Case Law Details
- Case Name
- PCIT Vs Hi-Tech Residency Pvt. Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- Supreme Court of India
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PCIT Vs Hi-Tech Residency Pvt. Ltd. (Supreme Court of India)
The matter arose from the Revenue’s challenge to the Income Tax Appellate Tribunal (ITAT) order for Assessment Year 2009-10 relating to additions made under Section 68 of the Income-tax Act. The issues concerned deletion of an addition of ₹1.30 crore towards share capital, reduction of an addition relating to unsecured loans of ₹1,00,01,000 to ₹5,01,000, and deletion of an addition of ₹15 lakh received as earnest money.
Read Delhi HC Judgment: Delhi HC Dismisses Section 68 Appeal as Revenue Failed to S...
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