Case Law Details
Case Name : M/s. Maruti Impex vs JCIT (ITAT Mumbai)
Appeal Number : I.T.A. NO. 3823/MUM/2014
Date of Judgement/Order : 09.03.2016
Related Assessment Year : 2009-10
Courts :
ITAT Mumbai
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CA Saurabh Chokhra
Brief of the case:
The ITAT Mumbai in the above cited case held that the surrounding circumstances and human probabilities attached to a transaction should be examined by considering the transactions as a whole. Therefore, AO cannot decide the geniuses only finding some unusual things but also bound to examine the things which are indicating that the claim of assessee may be genuine.
Facts of the case:
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