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Documents citing Commissioner Of Income Tax vs Flex Plastic And Packaging (P) Ltd. on 14 March, 2007

Deputy Commissioner Of Income Tax, ... vs Indian Hydro Electric Power Pvt. Ltd., ... on 7 November, 2025

CIT v. Flex Plastic & Packaging (P.) Ltd. [2007] 211 CTR 607 (Delhi High Court) "5. We find that the assessing officer glossed over certain facts which had been taken note of by both the Commissioner (Appeals) as well as by the Tribunal. The assessee had provided the bank statement of the creditor which had shown sufficient balance at the relevant point of time and given all material particulars to the assessing officer with regard to her creditworthiness and the genuineness of the transaction. On the facts of the case, both authorities held that the transaction was a genuine transaction. We cannot find any fault with the view taken by both the Commissioner (Appeals) as well as by the Tribunal."
Income Tax Appellate Tribunal - Delhi Cites 65 - Cited by 0 - Full Document
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