ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

13 M/s. Linkstar Promoters Pvt. Limited & M/s. Winner Dealtrade Pvt. limited 31.03.2015, passed under Section 143(3) of the Act and in which the share capital of Rs. 98,42,000/- and the share premium of Rs. 12,07,58,000/- was accepted by the AO as genuine. If, at the time of original round of assessment proceedings

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed