Case Law Details
Case Name : Sofitra Impex Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1748 & 1749/Del/2012
Date of Judgement/Order : 11/10/2023
Related Assessment Year : 2002-03
Courts :
All ITAT ITAT Delhi
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Sofitra Impex Pvt. Ltd. Vs ACIT (ITAT Delhi)
Introduction: The case of Sofitra Impex Pvt. Ltd. vs. ACIT (ITAT Delhi) revolves around violations of Section 269SS and 269T of the Income Tax Act, which deal with the modes of accepting and repaying certain loans and deposits. The Income Tax Appellate Tribunal (ITAT) Delhi rendered a significant decision on these statutory provisions, and in this article, we provide a detailed analysis of the case.
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