PR COMMISSIONER OF INCOME TAX vs. MS GOBIND DHAM RENEWABLE ENERGY PVT LTD

Bench: The Revenue Authorities Related To Source Of Source. In Our Considered View The Assessee Submitted Pan, Returns Of Income, Audited Financial Statements, Transactions Through Banking Channels. The Ld. Ar Invited Our Attention To The Jawala Ram 2024.12.10 17:53 I Attest To The Accuracy & Authenticity Of This Document

Section 68, for undisclosed credit, the concerned assessee has to satisfy the identity of the party to the banking transactions, filing of the Income Tax Returns and credit worthiness. The DR as well as the appellant here do not raise objections regarding the genuineness of the identity of the party of the banking transactions and of filing of Income