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2018 (11) TMI 1329 - RAJASTHAN HIGH COURTAddition u/s 56(1) - unaccounted money of the assessee company which have been introduced in the garb of share application money - ITAT upholding the decision of the CIT(A) in deleting the addition - Held that:- Appellant has taken us to the order of AO, CIT(A) and tribunal and thereafter contended that both CIT(A) as well as Tribunal have erred in deleting the addition of ₹ 1.95 crore which was made u/s 56(1). However, the tribunal while considering the matter has discussed the law as well as factual matrix of the case. In our considered opinion, this is more an appreciation of facts rather question of law. No substantial question of law.
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