ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68
195: (2008) 6 DTR (SC) 308. In this case, the Hon'ble Supreme Court while rejecting the SLP filed by the Department challenging a Delhi High
Court order in the matter of Section 68, has clearly expounded the following: "Can the amount of share money be regarded as undisclosed income under s. 68 of IT Act, 1961? We find
