Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07
capital account. Brief facts relating to this ground are that during the financial year 2003- 04 relevant to Assessment Year 2004-05 assessee made some addition to its capital account in the sole propritaryship concern M/s Anand Organics which included withdrawal of Rs. 7,00,000/- from M/s Atul Solvo Chem wherein the assessee has partner Rs.2,50,000/- from