Dcit, Central Circle-8, New Delhi vs Bhaijee Commodities Pvt. Ltd., Delhi on 7 August, 2023 belief held is pretense (h) the assessment has been reopened on hypoth esis and wrong inferences (i) the approval granted by the Pr.CIT under Income Tax Appellate Tribunal - Delhi Cites 26 - Cited by 0 - Full Document
Megha Garg, Delhi vs Ito, Ward- 40(1), Delhi on 3 March, 2023 section 115BBE of the Act for alleged unexplained expenditure on notio nal hypothe tical basis for arranging the so called accommodatio n e ntry Income Tax Appellate Tribunal - Delhi Cites 13 - Cited by 0 - Full Document
M/S. Mondon Investments Ltd., New Delhi vs Ddit, New Delhi on 2 September, 2021 transfer pricing adj ustment has been made on this hypothe tical amount o f intere st rece ivable. Whether such no tional income Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 0 - Full Document