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<h1>Supreme Court Dismisses Petition, Upholds High Court Judgment, and Closes All Pending Applications.</h1> <h3>PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 Versus DWARKA PRASAD AGGARWAL</h3> The SC dismissed the Special Leave Petition, concluding that the HC's judgment did not require interference. All pending applications were also disposed ... Addition u/s 68 - unexplained credit brought to tax - Addition u/s 2(2)(e) - amounts secured as loan were treated as “deemed dividend” - HC [2018 (2) TMI 2113 - DELHI HIGH COURT] deleted both the additions as done by ITAT and decided the appeal in favour of assessee. HELD THAT:- As we are of the view that the judgment of the High Court does not warrant interference. Hence, the Special Leave Petition is dismissed. Title: Supreme Court dismisses Special Leave PetitionJudges: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind KumarRepresentation:- For Petitioner: Mr. Vikramjit Bannerjee, Mr. Rupesh Kumar, Ms. Nisha Bagchi, Mr. Raj Bahadur Yadav, Mr. Siddharth Sinha, Mr. Prasanjeet Mahapatra, Mr. Dharmendra Singh, Ms. Sunita Singh- For Respondent: Mr. Y K Kapur, Mr. Bhushan Kapur, Mr. Amrendra Kumar MehtaDecision: The Court, after hearing the counsel, dismissed the Special Leave Petition as the judgment of the High Court did not warrant interference. Pending applications, if any, were disposed of.