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2021 (9) TMI 185 - ITAT HYDERABADBogus LTCG - Addition u/s 68 - assessee received the sum from the bogus or non-existing companies and not assessed to tax - HELD THAT:- As the assessee failed to fulfill the conditions laid down u/s 68 of the Act by way of documentary evidence and we do not find any merit in the submissions made before us. Therefore, we do not find any infirmity in the order of the CIT(A), who followed the judgment of NRA IRON & STEEL PVT. LTD. [2019 (3) TMI 323 - SUPREME COURT] to confirm the order of the AO and accordingly, upholding the order of the CIT(A), we dismiss the grounds raised by the assessee on this issue.
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