Case Law Details
Case Name : DCIT Vs Sanverwala Jewellers Pvt. Ltd. (ITAT Indore)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Indore
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DCIT Vs Sanverwala Jewellers Pvt Ltd (ITAT Indore)
In this case Assessing Officer merely doubted the investment made by the share applicants for the reason that they did not submit any proof regarding agricultural activities done by them. It is therefore quite evident that the Assessing Officer himself accepted the identity of the share applicants and genuineness of the transactions as entered into with them. In view of these facts, we are of the view that the assessee company satisfactorily discharged the primary onus as ca
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