DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

5) of the Act prior to 30th March, 2001 and had complied with the provisos of Section 10(23C) of the Act. 68

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

5,60,00,000 34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10