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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

Muradul Haque, D-94 B, Hastsal Vihar, Uttam Nagar, New Delhi Vs. Income Tax Officer Ward- 44 (1) New Delhi
June, 19th 2020

This appeal filed by the assessee is directed against the order dated 15.10.2018 of the Commission of Income Tax (A)-15,
Delhi relating to A. Y. 2014-15.


2. The relevant facts as culled from the material on records are as under:

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