PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. KUNTALA MOHAPATRA

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Section 68 of the Act? B. Whether on the facts and circumstances of the case, the Ld. ITAT is correct in ignoring the fact that assessee has directly or indirectly received share capital and premium from entities/persons not having creditworthiness to provide such huge amount of unsecured loans? C. Whether the Ld. ITAT has erred in holding that share