PR COMMISSIONER OF INCOME TAX vs. MS GOBIND DHAM RENEWABLE ENERGY PVT LTD
ITA/111/2024HC Punjab & Haryana04 Dec 2024
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
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