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M/s. Indu Nissan Oxo Chemical Inds. Ltd. Versus Dy. CIT Central Circle-1 and ITO, Ward-1 (4) , Baroda

Addition u/s.68 - Held that - As perused the letter of confirmation dated 26/03/2003 purportedly issued by Narendra Holding Pvt.Ltd. However, the said letter describes the payment through banking channel but has not mentioned the names of the 3rd parties in whose account such amount has been credited. Moreover, the assessee has also not placed any material on record suggesting that those payments were made to 3rd parties on account of calls in arrears and share premium as there is no mention of ....... + More

 

 

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M/s. Indu Nissan Oxo Chemical Inds. Ltd. Versus Dy. CIT Central Circle-1 and ITO, Ward-1 (4) , Baroda

 

 

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