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2024 (3) TMI 1015 - HC - Income TaxAddition u/s 68 - bogus share application/allotment money - genuineness of the share capital could not be established - ITAT deleted addition - HELD THAT:- Tribunal affirmed the order passed by the CIT(A) by recording a factual finding that the three necessary ingredients, namely, identity, creditworthiness of the share applicants and genuineness of the transaction as provided u/s 68 of the Act have been established and there was no ground to interfere with the order passed by the CIT(A) - No question of law much less substantial question of law is arising for consideration in this appeal.
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