THE COMMISSIONER OF INCOME TAX AND ANR vs. M/S GOLDSTONE CEMENTS LTD.

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND

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

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI