Case Law Details
Case Name : M/s Eqbal Inn & Hotels Ltd. Vs The JCIT (ITAT Chandigarh)
Related Assessment Year :
Courts :
All ITAT ITAT Chandigarh
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CA Prarthana Jalan
Hon’ble Chandigarh bench has in the case of M/s Eqbal Inn & Hotels Ltd. has held that Share Application Money or deposit in the current account cannot be included in the definition of deposit so as to trigger provisions of sec 269SS of the Income Tax Act,1961. Brief facts of the case were that the assessee company was in the business of construct ion of the hotel . The assessee company had applied for vari
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