Low Tax Effect Circular Can’t Shield Accommodation Entry Cases

PCIT Vs Agroha Fincap Ltd. (Delhi High Court)

Low Tax Effect Plea Rejected: Delhi HC Dismisses Review, Holds Accommodation Entry Cases Fall in CBDT Exception

The Delhi High Court, in PCIT-1 vs Agroha Fincap Ltd. (Review Petition No. 567/2025 in ITA No. 60/2024, judgment dated 23.12.2025), dismissed the assessee’s review petition seeking recall of the High Court’s earlier judgment dated 06.10.2025. The review was primarily sought on the ground that the

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