ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 on the ground that appellant company has filed to prove the identity, creditworthiness and genuineness of the transactions. i) Grounds challenging the confirmation/deletion by the Ld. C.I.T(A)of additions made by the A.O u/s 68 on account of alleged unexplained credit in the form of share capital/ share premium and/or loans & advances (as the case

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

section 68 on the ground that assessee had discharged initial burden cast upon it by providing necessary details, Department’s SLP filed against said decision of High Court was to be dismissed.  In the context of amount received towards share capital, the Supreme Court in the case of CIT v. Stellar Investment Ltd: 251