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ITAT Kolkata Upholds Documentary Proof – ₹1.92 Cr Share Capital Addition Deleted
Case Law Details
- Case Name
- HHP Hospital Private Ltd Vs DCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Kolkata
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HHP Hospital Private Ltd Vs DCIT (ITAT Kolkata)
Documentary Evidence Trumps Suspicion – Share Capital from Group Companies Held Genuine – Tribunal Grants Relief – Non-Appearance of Directors Not Enough – Identity, Genuineness & Creditworthiness Proved – Addition u/s 68 Deleted- AO Cannot Doubt Transactions Solely for Non-Production of Directors – ITAT Kolkata
Assessee had filed its return declaring income of Rs. 37.06 lakh. During scrutiny, AO noticed that Assessee had received Rs. 1.92 crore share capital including premium from three group companies-Bircot Tracom P...
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