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        Income Tax

        2008 (3) TMI 492 - HC - Income Tax

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        Delhi HC upholds decision on undisclosed loans during block period, no substantial question of law The Delhi HC dismissed the Revenue's appeal on undisclosed loans of Rs. 43,86,325 during the block period from April 1, 1990, to March 19, 2001. The loans ...
                          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.

                                Delhi HC upholds decision on undisclosed loans during block period, no substantial question of law

                                The Delhi HC dismissed the Revenue's appeal on undisclosed loans of Rs. 43,86,325 during the block period from April 1, 1990, to March 19, 2001. The loans were disclosed in audit reports, balance-sheets, and tax returns for specific assessment years, with detailed information. The Court found no substantial question of law to disagree with this conclusion.


                                The Delhi High Court dismissed the Revenue's appeal regarding undisclosed loans totaling Rs. 43,86,325 during the block period from April 1, 1990 to March 19, 2001. The loans were found to be disclosed in audit reports, balance-sheets, and income tax returns for specific assessment years, with details provided. The Court found no reason to disagree with this conclusion, stating that no substantial question of law arises.
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