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