Dividend Income Cannot Be Treated as Unexplained Cash Credit: ITAT Delhi

C.R. Investments Vs ACIT (ITAT Delhi)

Dividend Income Cannot Be Treated as Unexplained Cash Credit: ITAT Delhi Deletes Section 68 / 115BBE Addition

The Delhi Bench of the ITAT allowed the assessee’s appeal for AY 2018-19 and deleted the addition of ₹40.53 lakh made under section 68 read with section 115B

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