Rekha Corporation Private Limited Vs DCIT (ITAT Hyderabad)
Case ke facts
Rekha Corporation Private Limited ka case tha. Department ne ₹2.38 crore unsecured loans pe Section 68 (jo unexplained credits ke liye hai) ka addition kiya tha, aur PF/ESI ka ₹1,00,268 ka disallowance bhi kiya tha.
Mudda (Issue)
Kya Section 68 ke andar ka loan addition aur PF/ESI disallowance justified the?
Faisla (Held)
ITAT ne Section 68 ka addition hata diya lekin PF/ESI disallowance ko maintain kiya.
Practical takeaway
Agar unsecured loan credible dokument se dikh jaye to Section 68 ka addition nahi banega. Lekin PF/ESI timely deposit na ho to disallowance ho jayega – to usmein der mat karo.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-24.