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Case Law Details

Case Name : Apple Commodities Limited Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
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Apple Commodities Limited Vs DCIT (ITAT Delhi)

Approval u/s 153D must be specific to each assessment year, must involve independent application of mind, & cannot be granted in a blanket or mechanical manner- Delhi ITAT

Consequent to search operation u/s 132 conducted on 11.11.2014 along with Apple Group of Companies cases, the assesee filed  return of income declaring Nil income. Assessment for the AY 15-16 was completed Please become a Premium member. If you are already a Premium member, login here to access the full content.

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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