ACIT, CIRCLE-52(1), NEW DELHI, DELHI vs. SINGHANIA ALU FOIL CONTAINERS MANUFACTURING COMPANY, NEW DELHI
In the result, the appeal filed by the Revenue is dismissed
ITA 2743/DEL/2024[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16
For Appellant: Shri Amit Goel, CAFor Respondent: Shri Manish Gupta, Sr.DR
Section 143(2)Section 143(3)Section 68
section 68 of the Act to the extent of Rs. 2,86,97,100/-, representing the aggregate of unsecured loan received by the appellant from the aforementioned loan creditors. Accordingly, this ground of appeal is allowed. 8. In the result, the appeal is allowed.\" 5. Aggrieved, the Revenue is in appeal before us raising following grounds of appeal
