Case Law Details
Case Name : ACIT Vs Ashok Ramulbhaya Malhotra (ITAT Ahmedabad)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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ACIT Vs Ashok Ramulbhaya Malhotra (ITAT Ahmedabad)
No Section 68 Addition When Capital Introduction Pertains to Another Year:
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeal for AY 2017-18, upholding the deletion of ₹2.27 crore addition under section 68 made on account of alleged unexplained capital introduction.
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