Case Law Details
Case Name : Modern Malleables Limited Vs DCIT (ITAT Kolkata)
Appeal Number : ITA No.2548/Kol/2019
Date of Judgement/Order : 20/03/2020
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
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Modern Malleables Limited Vs DCIT (ITAT Kolkata)
Conclusion: Addition made u/s. 68 only on the basis of two statements which could not stand the scrutiny of law, was not justified and therefore, the addition could not be sustained as per law.
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