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
42,76,005/- as on 31-03-2017
which is sufficient to cover the cost of investments made by the
shareholder during the relevant year. As regards the source of source
of funds, it is noted that the company had placed on record the copy
of the bank statement for the relevant period at Page
