Case Law Details
Case Name : Smt. Nidhi Rani Vs ITO (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Smt. Nidhi Rani Vs ITO (ITAT Delhi)
Peak Credit Accepted, Source-of-Source Not Required & GP Estimation Struck Down: Delhi ITAT Deletes ₹1.57 Cr 68 Addition & Trading Additions
Delhi ITAT, Delhi Bench ‘E’, in Smt. Nidhi Rani Vs ITO (ITA No.3323/Del/2023; AY 2018-19; order dated 19-12-2025), allowed the assessee’s appeal in full, deleting both the unsecured loan addition u/s 68 and the
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