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 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

M/s. Rolls Royce India Limited, Gurgaon Vs. The Deputy Commissioner of Income Tax, Circle 3 (1)(1), International Taxation, New Delhi.
October, 12th 2020

All the above appeals by Assessee are directed against the Order of the Ld. CIT(A)-43, New Delhi, Dated 31.07.2019, for the A.Ys. 1998-1999 to 2005-2006.

We have heard the Learned Representative of both the parties through video conferencing and perused the material available on record.

The Learned Counsel for the Assessee at the outset submitted that assessee has filed Declarations in Form Nos.1 and 2 with the Income Tax Department under the Direct Taxes VIVAD SE VISHWAS SCHEME, 2020 to settle the matters. He has, therefore, submitted that appeals could be disposed of in terms thereto.

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