Case Law Details
Case Name : M/s Baba Bhootnath Trade & Commerce Ltd. Vs ITO (ITAT Kolkata)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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M/s. Baba Bhootnath Trade & Commerce Ltd. Vs ITO (ITAT Kolkata)
Conclusion: Since assessee had explained both the nature & source of share capital received with premium and also submitted PAN details, bank account statements, audited financial statements and Income Tax acknowledgments to prove the identity, creditworthiness and genuineness of the share applicants, therefore, addition Please become a Premium member. If you are already a Premium member, login here to access the full content.
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