S. 68 : Cash credits–Share application money-Income tax returns, balance sheet, confirmations were produced-Deletion of addition is held to be justified. [S. 131]
PCIT v. Adamine Construction (P.) Ltd. (2019) 107 taxmann.com 84 / 264 Taxman 280 (Delhi) (HC) Editorial : SLP of revenue is dismissed, PCIT v. Adamine Construction (P.) Ltd. (2019) 264 Taxman 279 (SC)