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ITAT deletes Section 69A Addition in the hand of intermediary in fund transfer
Case Law Details
- Case Name
- Global Ship Trade P. Ltd Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Ahmedabad
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Global Ship Trade P. Ltd Vs ITO (ITAT Ahmedabad)
In the case of Global Ship Trade P. Ltd Vs ITO, the appeal was filed by the assessee against the order passed by the Ld. Pr. Commissioner of Income Tax-XX, Ahmedabad, dated 24.03.204, pertaining to Assessment Year 2005-06. The appeal primarily concerned the addition of Rs.4,45,17,089/- to the income of the assessee, which was made under section 143(3) r.w.s. 147 by invoking section 69A of the Income Tax Act, 1961.
The background of the case reveals that a survey action under section 133A of the Act was conducted on M/s VMS Indus...
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