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ITAT Delhi Deletes ₹1.23 Crore Addition To Borrowers Income Over Lenders Low-Declared Income

ITAT Delhi Deletes ₹1.23 Crore Addition To Borrower's Income Over Lender's Low-Declared Income

26 Jun 2026 9:04 PM IST

Double Taxation Of Share Application Money Impermissible: ITAT Kolkata

Double Taxation Of Share Application Money Impermissible: ITAT Kolkata

26 March 2026 3:01 PM IST

When Assessee-Company Can Prove Genuineness Of Transaction, Delhi HCs NR Portfolio Judgment Not Applicable: Calcutta HC

When Assessee-Company Can Prove Genuineness Of Transaction, Delhi HC's 'NR Portfolio' Judgment Not Applicable: Calcutta HC

12 May 2025 8:05 PM IST

Merely Because The Transactions Are Made Through Banking Channel Does Not Itself Prove The Creditworthiness

Merely Because The Transactions Are Made Through Banking Channel Does Not Itself Prove The Creditworthiness

14 July 2024 4:15 PM IST

No Addition Is Permitted U/s 68 On Account Of Share Premium Once Taxpayer Has Proved Identity & Creditworthiness Of Share Subscribers: Kolkata ITAT

No Addition Is Permitted U/s 68 On Account Of Share Premium Once Taxpayer Has Proved Identity & Creditworthiness Of Share Subscribers: Kolkata ITAT

30 May 2024 8:30 PM IST

Delhi High Court

Failure Of AO To Take Concrete Steps To Ascertain The Genuineness And Creditworthiness Of Transactions: Delhi High Court

21 March 2024 2:30 PM IST

No Addition Warranted U/s 68 Once Taxpayer Has Discharged Identity & Credit-Worthiness Of Subscribers: Kolkata ITAT

No Addition Warranted U/s 68 Once Taxpayer Has Discharged Identity & Credit-Worthiness Of Subscribers: Kolkata ITAT

16 March 2024 9:00 AM IST

Assessee Proved Creditworthiness Of Loan Transactions: ITAT Deletes Addition

Assessee Proved Creditworthiness Of Loan Transactions: ITAT Deletes Addition

11 Nov 2022 7:00 PM IST