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2017 (5) TMI 1594 - HC - Income TaxUnexplained share application money under Section 68 - Held that:- The issue is squarely covered by the decision of this Court in Commissioner of Income Tax, Jaipur-II, Jaipur vs. M/s Hotel Gaudavan Pvt. Ltd. [2017 (4) TMI 1328 - RAJASTHAN HIGH COURT] which is covered by the decision of the Supreme Court in the case of Commissioner of Income Tax vs. Lovely Exports (P) Ltd., (2008 (1) TMI 575 - SUPREME COURT OF INDIA), and the decision of this Court in the case of Commissioner of Income Tax vs. M/s VTC Leasing & Finance Ltd.[2017 (1) TMI 1567 - RAJASTHAN HIGH COURT]. - Decided in favour of assessee
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