Additions u/s 68 cannot be made merely because the affidavits filed by share subscribers were not attested by first class magistrate

 ITO Vs. Gay Loard Industries Ltd.

I.T.A. No. 2004/ Ahd/2008

(Assessment year- 1996- 97 )

Decided by- ITAT Ahemdabad

Decided on – 17^th June 2011

O R D E R

PER SHRI D. K. TYAGI, JM:Please become a Premium member. If you are already a Premium member, login here to access the full content.