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
3.
Whether, in the facts and circumstances of the
case, Hon’ble ITAT, Gauhati Bench, Guwahati was
ITA No.10/2022; ITA No.7/2022 & ITA No.9/2022
6 | P a g e
justified in deleting the addition under Section 68 of
share application money of Rs.22,22,99,990/- received
from Prefer Infrastructures Private Limited, Capital
Steel
Trading
Private
Limited
and
Consistent
Constructions Private
