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
68 of IT Act of share
application money received from M/s. Shantidham Marketing Pvt. Ltd and
M/s. Orchid Finlease Pvt. Ltd. is also essentially a question of fact and is
not a substantial question of law.
28. Furthermore, as noted above, both the Appellate Authority and
the Second Appellate Tribunal has recorded findings in respect of the
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