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2023 (4) TMI 387 - AT - Income TaxBogus LTCG - Addition u/s 68 - AO disallowing the claim of exemption for LTCG and further addition @ 5% of the LTCG as unaccounted commission expenses - HELD THAT:- Since the Tribunal has already set aside the case of Hazel Mercantile Ltd. (2023 (1) TMI 1216 - ITAT MUMBAI) to Ld. CIT(A) to decide afresh, on the basis of which addition made in this case was deleted, the present appeal and cross objections are required to be decided by the Ld. CIT(A) afresh in view of the findings returned by the co-ordinate Bench of the Tribunal in Hazel Mercantile Ltd. (supra).Resultantly, the present appeal filed by the Revenue and the cross objections filed by the assessee are allowed for statistical purposes.
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