Case Law Details
Case Name : DCIT Vs Mani Capital Limited (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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DCIT Vs Mani Capital Limited (ITAT Delhi)
153C Assessment Quashed – Addition Below ₹50 Lakh Fails Monetary Threshold for Extended Block Period
The Delhi ITAT dismissed the Revenue’s appeal and upheld the CIT(A)’s order quashing the assessment made under Section 153C for AY 2015-16 on jurisdictional grounds. The Tribunal held that for non-searched persons, the block period under Section 153C has to be computed Please become a Premium member. If you are already a Premium member, login here to access the full content.
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