THE COMMISSIONER OF INCOME TAX AND ANR vs. M/S GOLDSTONE CEMENTS LTD.
ITA/10/2022HC Gauhati28 Sept 2023
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
Section 153ASection 260ASection 68
153C of the
Income Tax Act?
2.
Whether, on the facts and circumstances of
the case, Hon’ble ITAT, Gauhati Bench, Guwahati was
justified in holding that the assessee had discharged
its
burden
of
substantiation
of
the
identity,
creditworthiness and genuineness of the transactions
involving receipt of share application monies?
3.
Whether, in the facts and circumstances of the
case
