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Case Law Details

Case Name : Asst. Commissioner of  I.T. Vs. Shri Ravindrakumar Toshniwal (ITAT Mumbai)
Related Assessment Year : 2005- 06
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Off market transaction is not a unlawful activity and there is no relevance in seeking details of share transaction from stock exchange when the sale was not on stock exchange and relying upon it for making addition

ACIT Vs. Shri Ravindrakumar Toshniwal (ITAT Mumbai)-

AO has treated the said transactions as bogus transactions on the ground that‑

a) The sale transactions were not

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