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Case Law Details

Case Name : Armajaro Trading India (P) Limited Vs Income Tax Officer (ITAT Cochin)
Related Assessment Year : 2016-2017
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Armajaro Trading India (P) Limited Vs ITO (ITAT Cochin)

In the instant case, one of the reasons for limited scrutiny was for the purpose of examining whether the share application money received by the assessee was genuine and was from disclosed sources. It is seen that the assessee had shown an amount of Rs.2,55,94,110 as liability on account of share application money in the Balance Sheet as on 31.03.2016. The assessee-company had furnished details of the share application money received, FIRCs, bank statements regarding t

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