Case Law Details
Case Name : Quiver Commercial (P) Ltd Vs ITO (ITAT Kolkata)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Kolkata
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Quiver Commercial (P) Ltd. Vs ITO (ITAT Kolkata)
Share Capital & Premium Fully Supported by Documents—Low Income of Investors Not a Ground for Section 68; Addition of ₹3.32 Cr Deleted
The Assessee appealed against NFAC order dated 06.06.2024 confirming the addition of ₹3,32,00,000 u/s 68 on account of share capital and share premium received from 12 subscriber-companies. The original assessment had been reopened u/s 147 and later revised
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