Dismissing the appeal of the Revenue the Court held that Tribunal re-examined entire facts and in particular reconciliation statement filed by assessee and found that reconciliation and explanation was duly supported by evidence which were on record. (AY. 2006-07)
PCIT v. AHW Steels Ltd. (2022) 286 Taxman 330 /( 2023) 450 ITR 709 (Cal)(HC)
S. 68 : Cash credits-Reconciliation of statement-Supported by evidence-Order of Tribunal was affirmed. [S. 260A]