Case Law Details
Case Name : DCIT Vs J.A. Infracon Pvt. Ltd. (ITAT Ahmedabad)
Appeal Number : ITA No. 166/Ahd/2021
Date of Judgement/Order : 21/01/2025
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Ahmedabad
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DCIT Vs J.A. Infracon Pvt. Ltd. (ITAT Ahmedabad)
Share application money cannot be added as unexplained income merely on the basis of surmises and conjectures
ITAT Ahmedabad held that addition, treating share application money as unexplained income, based on surmises and conjectures without making proper verification of facts wit
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