Case Law Details
Case Name : Rainbow Vanijya Private Limited Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Kolkata
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Rainbow Vanijya Private Limited Vs ACIT (ITAT Kolkata)
No 145(3), No Guesswork: E-Way Bills Don’t Lie—Bogus Purchase Enhancement Struck Down- ITAT Axes 1% Commission Theory- Accommodation Entry Label Alone Can’t Justify ₹66 Cr Enhancement
Kolkata ITAT ‘D’ Bench in Rainbow Vanijya Pvt. Ltd. Vs. ACIT, [ITA No. 1891/KOL/2025, AY 2020-21, order dated 31.12.2025] allowed Assessee’s appeal and set aside both the
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