Case Law Details
Case Name : Income Tax Officer Vs. M/s. Avadh Rubber Ltd. (ITAT Kolkata)
Appeal Number : I.T.A. No. 1853/Kol/2008
Date of Judgement/Order : 28/05/2010
Related Assessment Year :
Courts :
All ITAT ITAT Kolkata
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Income Tax Officer Vs. M/s. Avadh Rubber Ltd. (ITAT Kolkata)
I.T.A. No. 1853/Kol/2008
Dated : 28th May, 2010
Income Tax Appeal – Share Application Money Dispute | Abhisek Saraf’s Cash Contribution | ITAT Kolkata Decision | Penalty under s. 271D
Sole dispute is whether the contribution of Abhisek Saraf in cash towards share application money in the sum of Rs. 3 lacs should be construed to be a deposit within the meaning of s. 269SS in order to apply the provisions of s. 271D.
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