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Case Law Details

Case Name : ITO Vs M/s. Necleus Steel Private Limited (ITAT Delhi)
Related Assessment Year : 2010-2011
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ITO Vs M/s. Necleus Steel Private Limited (ITAT Delhi)

In this case, assessee received an amount of Rs.67.50 crores from M/s. Unitech Ltd., as advance against the sale of the property. The assessee filed confirmation from M/s. Unitech Ltd., along with its bank statement and acknowledgment of filing of the ITR with balance sheet. The amount in question is received against the sale of the property through RTGS, through banking channel. M/s. Unitech Ltd., appeared before the A.O. in response to the notice under section 133(6) of the I.T. Act, in which, they have confi

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