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Case Law Details

Case Name : Neo Structo Construction Pvt. Ltd. Vs ACIT (ITAT Ahmedabad)
Related Assessment Year : 2012-13
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Neo Structo Construction Pvt. Ltd. Vs ACIT (ITAT Ahmedabad)

In the case of Neo Structo Construction Pvt. Ltd. Vs ACIT (ITAT Ahmedabad), the dispute centered around the taxation of investments made by the company in land properties, contested between the Assessing Officer (AO) and the appellant, Neo Structo Construction Pvt. Ltd.

The primary issue revolved around the addition of ₹3,25,08,000 by the AO, who suspected that the company had used unaccounted funds to purchase land. The AO based this suspicion on discrepancies between the amounts paid and the banking transactions

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