Case Law Details
Case Name : ACIT Vs AL-Arsh Exports Pvt Ltd. (ITAT Delhi)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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ACIT Vs AL-Arsh Exports Pvt Ltd. (ITAT Delhi)
ITAT Delhi Upholds Deletion of ₹15 Crore Share Capital Addition: Section 68 Onus Discharged
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeal and upheld the deletion of ₹15 crore added under section 68 on account of alleged unexplained share application money received by the assessee company in AY 2014-15.
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