THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.
ITA/8/2022HC Gauhati16 Dec 2024
Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68
133(6) of
the Act, which is found placed at Page 1157 to 1160 & 1245 to 1254
of the Paper book. It is noted that the source of funds of the
shareholder was primarily deposits from channel partners and/or
sale of investment holdings, details of which along with name, PAN &
address are found placed at Pages
