Case Law Details
Case Name : Sigma Castings Ltd. Vs DCIT (ITAT Lucknow)
Related Assessment Year : 2013-14, 15-16 & 16-17
Courts :
All ITAT ITAT Lucknow
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Sigma Castings Ltd. Vs DCIT (ITAT Lucknow)
The assessee has recorded the entries of sales and purchase in its books of account and has duly disclosed the items of sales and purchase in the profit & loss account and has duly disclosed the profit earned on the trading in the profit & loss account and has offered the same as business income. The assessee has furnished as much information as possible to justify its claim about the transactions of cloth being genuine. Under these circumstances, Hon’ble Supreme Court in the case of CIT vs. Odeon Builders Pvt. Ltd. [2019] 418 ITR 315 (S...
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