Case Law Details
Case Name : ACIT Vs Overtop Marketing Pvt. Ltd. (ITAT Kolkata)
Appeal Number : I.T.A. No. 686/Kol/2019
Date of Judgement/Order : 15/03/2021
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Kolkata
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ACIT Vs Overtop Marketing Pvt. Ltd. (ITAT Kolkata)
when the assessee as well as the lenders had discharged the onus upon them to prove the identity, creditworthiness and genuineness of the loan transaction, the AO could have disbelieved the transaction only on the basis of reliab
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