Case Law Details
Case Name : Palak Alloys Pvt. Ltd. Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Kolkata
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Palak Alloys Pvt. Ltd. Vs DCIT (ITAT Kolkata)
Bogus Purchase Allegation Collapses: Unsecured Loans Proven: Section 68 Addition Wiped Out by Tribunal; ITAT Deletes Addition for Alleged Fake Purchases Due to Lack of Contrary Evidence; Unsecured Loan Addition Removed as Revenue Failed to Disprove Supporting Documents; ITAT Sets Aside Additions Based Solely on Third-Party GST Reports; Failure to Identify Defects in Loan Documents Leads to Deletion of Section 68 Addition; Assessment Reopening Followed by Unsupported Additions Reversed by ITAT; ITAT Allows Appeal After Confirming Please become a Premium member. If you are already a Premium member, login here to access the full content.
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