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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal dismissed in tax case involving Vijay Conductors India Pvt. Ltd.</h1> The Delhi High Court dismissed the appeal in reference to previous orders in Pr. Commissioner of Income Tax v. Vijay Conductors India Pvt. Ltd. (ITA No. ... Additions made under Section 68 - Accommodation entries - Addition made in the case of the conduit companies - Held that:- In view of the orders passed by this Court in Pr. Commissioner of Income Tax v. Vijay Conductors India Pvt. Ltd. (2015 (9) TMI 1519 - DELHI HIGH COURT) and connected matters, the appeal is dismissed. Considering the logical consequences of the order of the Settlement Commission as well as of Additional CIT under Section 144A, no hesitation to hold that the addition under Section 68 cannot be made in the case of the conduit companies. Therefore, we delete the addition made u/s 68 in the case of all the nine companies, which are admittedly conduit companies of Shri S.K. Gupta. - Decided in favour of assessee The Delhi High Court dismissed the appeal based on previous orders in Pr. Commissioner of Income Tax v. Vijay Conductors India Pvt. Ltd. (ITA No. 683/2015) and connected matters. (2015 (10) TMI 2648 - DELHI HIGH COURT)

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