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 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

The Dy. CIT, Circle 11(1), Room No.405, C.R. Building, New Delhi. Vs. M/s. Ebony Retail Holdings Ltd., F-2/1, Khanpur Extension, New Delhi
August, 20th 2020

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-XXIII, Delhi, Dated 24.02.2014, for the A.Y. 2008-2009.


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

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