Case Law Details
Case Name : Morpan Merchant Private Limited Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
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Morpan Merchant Private Limited Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that addition u/s 68 of the Income Tax Act towards share application money unsustainable since they are not based on any incriminating material found during the course of search.
Facts- The assessee herein belongs to Gauti Group. The assessee along with other group concerns/family members was subjected to search operations u/s. 132 of the Act on 09-03-2015 by the Investigation wing of the Income tax dep
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