Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr
CA Vijayakumar Shetty
05 Jan 2026
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Income Tax |
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Judiciary
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Judiciary
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Case Law Details
Case Name : Abhiruchi Marketing Pvt. Ltd. Vs ITO (ITAT Kolkata)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Kolkata
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Abhiruchi Marketing Pvt. Ltd. Vs ITO (ITAT Kolkata)
Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr
Pre-2013 Share Capital Can’t Be Touched on “Source of Source” Theory- Once Identity Is Proved, Revenue Must Chase Shareholders—Not Company- Low Income & High Premium Not Enough: ₹4.28 Cr 68 Addition Deleted
Kolkata ITAT ‘A’ Bench in Abhiruchi Marketing Pvt. Ltd. Vs. ITO [ITA No. 934/KOL/2025, AY 2008-09, order d
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