ITO 3(3)(2), MUMBAI vs. SATYA SECURITIES LTD, MUMBAI
In the result, the present appeal is partly allowed
ITA 3175/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13
For Appellant: Shri A.K. Tibrewal & Saurabh GuptaFor Respondent: Shri A.K. Das
Section 143(3)Section 14ASection 68
bogus purchase and sale of software. In the aforesaid facts and circumstances the Assessing Officer made an addition of INR 2,27,41,298/-, being fresh loan taken from BMPL during the relevant previous year, under Section 68 of the Act.
6. Being aggrieved the Assessee carried the issue in appeal before CIT(A). In the appellate proceedings before
