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Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr
Case Law Details
- Case Name
- Abhiruchi Marketing Pvt. Ltd. Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Kolkata
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Abhiruchi Marketing Pvt. Ltd. Vs ITO (ITAT Kolkata)
Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr
Pre-2013 Share Capital Can’t Be Touched on “Source of Source” Theory- Once Identity Is Proved, Revenue Must Chase Shareholders—Not Company- Low Income & High Premium Not Enough: ₹4.28 Cr 68 Addition Deleted
Kolkata ITAT ‘A’ Bench in Abhiruchi Marketing Pvt. Ltd. Vs. ITO [ITA No. 934/KOL/2025, AY 2008-09, order dated 31.12.2025] allowed Assessee’s appeal and deleted addition of ₹4,28,70,000 made u/s 68 towards share capital/share prem...
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