Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 2024 (4) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 607 - SCH - Income TaxAddition u/s 68 - unexplained credit brought to tax - Addition u/s 2(2)(e) - amounts secured as loan were treated as “deemed dividend” - HC [2018 (2) TMI 2113 - DELHI HIGH COURT] deleted both the additions as done by ITAT and decided the appeal in favour of assessee. HELD THAT:- As we are of the view that the judgment of the High Court does not warrant interference. Hence, the Special Leave Petition is dismissed.
|