Income Tax, HC Delhi Judgement Dated 23/12/2025 – Low Tax effect circular cannot shield Accommodation Entry Cases 

Case of PCIT vs Agroha Fincap Ltd,  HC Delhi Judgement Dated 23^rd December 2025. HC held that Revenue appeal was maintainable despite low tax effect, as it fell within the CBDT exception relating to accommodation entries.

(Link: HC Delhi Judgement Dated 23/12/2025)