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2018 (7) TMI 46 - AT - Income TaxAddition u/s 68 - addition towards consideration received for sale of shares as unaccounted income - application of rules of ‘Suspicious Transaction’ - Held that:- There cannot be any doubt about the transaction as has been observed by the Assessing Officer. The transactions were as per norms under controlled by the Securities Transaction Tax, brokerage service tax and cess, which were already paid. They were complied with. All the transactions were through bank. There is no iota of evidence over the above transactions as it were through d-mat format. See CIT, Kolkata-III vs. Smt. Shreyashi Ganguli reported in [2012 (9) TMI 1113 - CALCUTTA HIGH COURT] - Decided against revenue.
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