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2021 (9) TMI 1017 - AT - Income TaxAddition u/s 68 - assessee received share application money from various entities - HELD THAT:- We concur with the findings of Ld. CIT(A) that the assessee has filed sufficient documentary evidences in terms of requirements of Sec.68 with respect to all the three share subscribers. The findings of Ld. CIT(A) remain uncontroverted before us. Further, nothing has been brought on record by Ld. AO in the assessment order to dislodge the assessee’s documentary evidences. Therefore, on the facts and circumstances of the case and respectfully following the cited decision of Tribunal in assessee’s own case in earlier year [2018 (12) TMI 1316 - ITAT MUMBAI], we confirm the impugned order and dismiss the appeal of the revenue.
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