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Case Law Details

Case Name : Iris Clothings Limited Vs DCIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 1015/KOL/2023
Date of Judgement/Order : 02/01/2024
Related Assessment Year : 2013-14
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Iris Clothings Limited Vs DCIT (ITAT Kolkata)

ITAT Kolkata held that addition u/s. 68 as unexplained cash credit unjustified as assessee has filed all the evidences concerning transactions to establish the identity and creditworthiness of the lenders and to prove the genuineness

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