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2 results for “section 68”+ Unexplained Moneyclear

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Key Topics

Section 685Section 153A3Section 260A2Addition to Income2

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

money of Rs.22,22,99,990/- received from Prefer Infrastructures Private Limited, Capital Steel Trading Private Limited and Consistent Constructions Private Limited and Transparent Tie Up Trafin Private Limited?” 4. Mr. Keyal, learned counsel for the appellants seeking admission of the appeals on the proposed substantial questions of law reproduced (supra) urged that the view taken by the learned Income

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

money in the company in the form of share capital along with share premium. -- Page No.# 14/29 -- -- “(I) Orchid Finlease Pvt. Ltd. (AY 2017-18- Rs. 1.75,54,848) (i) We note from pages 1057-1144 of the paper book, the details of M/s. Orchid Finlease Pvt Ltd are set out. Perusal of the reply furnished by this shareholder