Case Law Details
Case Name : Emirates Hindustan Builders & Developers Vs ACIT (ITAT Bangalore)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Bangalore
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Emirates Hindustan Builders & Developers Vs ACIT (ITAT Bangalore)
Partner Confession Can’t Seal the Case- Sworn Statement Alone Not Enough – Admissions Need Corroboration – ITAT Bangalore Remands Builders’ Cash Credit Additions
These batch appeals arose from search & seizure assessments framed u/s 153C/143(3) against Emirates Hindustan Builders & Developers, Tabesco Hindustan Infra Developers Pvt. Ltd., and MKH Infrastructure, all Kasargod-based developers. The disputes centered on additions made u/s 68 for unexplained cash contributions and unsecured loans, primarily b...
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