Case Law Details
Case Name : Germinda Pvt. Ltd. Vs ITO (ITAT Kolkata)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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Germinda Pvt. Ltd. Vs ITO (ITAT Kolkata)
The case of Germinda Pvt. Ltd. Vs ITO pertains to the assessment year 2012-13, challenging the addition of ₹91,26,731 as long-term capital gains and ₹1,57,610 as unsecured loans under Section 68 of the Income Tax Act, 1961. The assessee’s initial return declared no income, but during scrutiny, the Assessing Officer (AO) added the amounts due to the assessee’s failure to provide documentation regarding property sale details.
The assessee’s appeal to the Commissioner of Income Tax (Appeals) [CIT(A)] was di
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