Case Law Details
Case Name : Shree Automotive Pvt. Ltd. Vs DCIT (ITAT Kolkata)
Appeal Number : ITA No.182 & 183/Kol/2023
Date of Judgement/Order : 25/07/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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Shree Automotive Pvt. Ltd. Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that addition under section 68 towards unexplained cash credit unsustainable as assessee has discharged its onus to prove the identity and creditworthiness of the share subscribing company.
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