Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 46 - HC - Income TaxUnexplained Cash Credit - failure to prove genuineness of transactions and creditworthiness of the shareholders - Held that:- As decided in CIT Versus Steller Investment Ltd [2000 (7) TMI 76 - SUPREME COURT] in case of capital contributed by a shareholder, the identity of the shareholder is only required to be proved - in favour of assessee.
|