Case Law Details
Case Name : Silicon Infracon Pvt. Ltd. Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Silicon Infracon Pvt. Ltd. Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that even after acceptance of fact that appellant is an entry provider, onus is on the appellant to prove that transaction was not of appellant but of somebody else’s. Accordingly, matter remanded for re-verification.
Facts- The appellant is admittedly an entry provider which fact has been admitted by Mr. Sumit Sharma, Director of the Appellant Company, before AO. The single grievance that arises from the impugned order pertains to an addition of Rs. 3,28,51,000/- added as Short-Term Capit
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.