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Section 68 Additions Sustained Due to Unexplained Cash Withdrawals & Bogus Share Dealings
Case Law Details
- Case Name
- Mayurpankh Vincom Pvt. Ltd Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Kolkata
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Mayurpankh Vincom Pvt. Ltd Vs ITO (ITAT Kolkata)
Unexplained Cash Credits & Bogus Share Dealings — Kolkata ITAT Upholds 68 Additions in Mayurpankh Vincom Pvt Ltd Vs ITO; ITAT Upholds Section 68 Additions After Assessee Fails to Prove Identity and Creditworthiness; Additions Upheld as Assessee Fails to Establish Genuineness of Share Transactions; ITAT Confirms Section 68 Addition for Lack of Evidence Linking Credits to Genuine Business Transactions; Section 68 Addition Upheld as Assessee Fails Three Mandatory Tests: Identity, Creditworthiness, Genuineness; ITAT Rejects Assessee’s Claim ...
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