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Case Law Details

Case Name : M/s. Smart Projects (P) Ltd. Vs. Income Tax Officer (ITAT Delhi)
Related Assessment Year : 2006-07
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Smart Projects (P) Ltd. v. ITO (ITAT Delhi) – Assessee company has duly submitted all  requisite documentary evidences before the Authorities below so as to discharge its onus of establishing the identity and credit worthiness of the shareholders and the genuineness of the transactions. That being so, looked at  from any angle, the addition has wrongly been made in the hands of the assessee company, though the same ought to have been made, if at all, in the hands of the shareholders, as held in ‘Lovely Exports’.

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