S. 68 : Cash credits-Share premium-Proved identity and creditworthiness of investor and genuineness of transactions-Order of Tribunal confirming the addition is set aside-Delay of 325 days-SLP of Revenue is dismissed. [S. 143(1), 147,148, Art. 136]
ITO v. Cornerstone Property Investments (P.) Ltd. (2024) 300 Taxman 85 (SC) Editorial : Cornerstone Property Investments (P.) Ltd v. ITO (2023) 152 taxmann.com 256 (Karn)(HC)