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        Income Tax

        2022 (9) TMI 1507 - SCH - Income Tax

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        SC upholds deletion of addition under Section 68 on unexplained unsecured loans, lenders confirmed not shell companies The SC upheld the HC and ITAT decision deleting the addition under section 68 relating to unexplained unsecured loans, finding the lenders were not shell ...
                      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.

                            SC upholds deletion of addition under Section 68 on unexplained unsecured loans, lenders confirmed not shell companies

                            The SC upheld the HC and ITAT decision deleting the addition under section 68 relating to unexplained unsecured loans, finding the lenders were not shell companies. The court condoned delay, issued notice returnable on 11.10.2022, and permitted dasti service.


                            The Supreme Court of India in 2022 (9) TMI 1507 - SC Order, with Hon'ble The Chief Justice, Hon'ble Mr. Justice S. Ravindra Bhat, and Hon'ble Mr. Justice Pamidighantam Sri Narasimha presiding, condoned delay, issued notice returnable on 11.10.2022, and permitted Dasti service. The Respondent did not appear. Petitioner represented by Mr. N. Venkataraman, ASG, Mr. H.R. Rao, Adv., Mr. Annirudh Sharma, Adv., Mr. Prashant Singh, Adv., Mr. Raj Bahadur Yadav, AOR.
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