Case Law Details
Case Name : Manoj Kumar Damani Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Kolkata
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Manoj Kumar Damani Vs ACIT (ITAT Kolkata)
Assessee under consideration has done the transaction through recognised stock exchange and produced before us the contract notes, details of the transactions, and details of payment through account payee cheques. We note that transactions have been carried out through proper banking channels/account payee cheques, through the existence of the brokers and stock exchangeand these facts were not disputed by the ld DR for the Revenue. In the assessee’s case, the Assessing Officer treated the transactions as bogus
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