Case Law Details
Case Name : Ashtech Industries Pvt. Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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Ashtech Industries Pvt. Ltd. Vs DCIT (ITAT Delhi)
Conclusion: Addition under section 68 on mere reason of non-production of directors in the person of shareholder companies was not justified and AO had not brought any cogent material on records in assessment order to demolish the copious evidences furnished by assessee.
Held: In the instant case, AO made addition under section 68 on account of accommodation entries. It was found that assessee had filed all evidences lik
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