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No Addition for share Application money if Assessee proves genuineness of transactions
Case Law Details
- Case Name
- Commissioner of Income-tax Vs Misra Preservers (P.) Ltd. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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HIGH COURT OF ALLAHABAD
Commissioner of Income-tax
versus
Misra Preservers (P.) Ltd.
IT Appeal Defective No. 158 of 2001
Date of Pronouncement – 26.07.2012
ORDER
1. We have heard Sri Shambhu Chopra for the appellant. Sri S.K. Garg appears for the respondent-assessee.
2. This Income Tax Appeal under section 260A of the Income-tax Act 1961, filed by the department, is directed against the order dated 31.05.2001, passed by the Income Tax Appellate Tribunal, Agra Bench, Agra in ITA No. 7152/Del/1992 for the Assessment Year 1988-89.
3. The assessee company is engaged in the ...
