Case Law Details
Case Name : JCIT Vs Shivm Iron & Steel Company Pvt. Ltd. (ITAT Kolkata)
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All ITAT ITAT Kolkata
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JCIT Vs Shivm Iron & Steel Company Pvt. Ltd. (ITAT Kolkata)
The case of JCIT Vs Shivm Iron & Steel Company Pvt. Ltd. pertains to an appeal against the CIT(A)’s order for the assessment year 2012-13. The central issue revolves around the addition of Rs. 8,50,40,000 under section 68 of the Income Tax Act, related to unexplained cash credits from share application money.
The Assessing Officer (AO) had raised concerns regarding the genuineness and creditworthiness of the share application money received by Shivm Iron & Steel Company from three entities: M/s Set
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