them being M/s Lovely Exports (P) Ltd reported in 216
CTR 195, while in the present case identity of the share applicants has
been ... case of M/s Lovely Exports (P) Ltd,
reported in 216 CTR 195 and others are not applicable in this case.
2. On the facts
Supreme Court in case
of Lovely Exports Pvt. Ltd. Vs. CIT , 216 CTR 195, held that the
assessee had filed enormous details to prove identity ... Apex
Court in the case of Lovely Exports Pvt. Ltd, , 216 CTR 195, wherein it
was held as under:-
"The assessee had received certain
Delhi:-
( i) CIT v. Lovely Exports (P) Ltd. 2008 (216) CTR (SC)
195:
( ii) CIT v. Divine Leasing & Finance ... case
of CIT v. Lovely Exports (F) Ltd. [2008] 216 CTR 195
considered the question as to whether the share application
money can be regarded
case of CIT vs Lovely Exports Pvt Ltd (2008)
216 CTR 195 (SC). The Hon'ble Apex Court while deleting the
addition made
High Court)
e) CIT vs. Lovely Exports (P) Ltd 216 CTR 195 (SC)
f) CIT vs. Steller Investment Ltd 251ITR 263 (SC)
g) SDB Estate ... case of CIT vs Lovely Exports Pvt Ltd (2008) 216 CTR
195 (SC). In the case laws relied upon by the assessee, the issue
wherein
judgements in cases of M/s. Lovely Export Pvt. Ltd. (216 CTR 195)
(SC), CIT V/s. Creative World Telefilms ... Supreme
Court in the case of CIT vs Lovely Exports (2008) 216 CTR 195(SC) observed
that when the assessee has furnished details of subscription
Supreme Court in CIT vs. Lovely Exports Ltd. (2008) 216 CTR 195 (SC) observing that if
share application money is received by an assessee from ... case of CIT vs Lovely Exports (P) Ltd reported in (2008)
216 CTR 195 (SC) is very well founded, wherein, it has been very clearly
Court in the case of M/s Lovely
Exports Pvt Ltd (216 CTR 195 - January 2008) and M/s Steller
Investments ... particularly, in the case of CIT vs. Lovely
Exports (P) Ltd. , 216 CTR 195, that once name and address
case of CIT vs Lovely Exports
(P) Limited , reported in 216 CTR 195 has held, "that if the share
application money is received ... Lovely Exports
(Pvt) Ltd, reported in [2008] 216 CTR 195 (SC), it was held as under:-
"If the share application money is received
Court in the case of
CIT vs. Lovely Exports (P) Ltd. 216 CTR 195.
5
ITA Nos.607/Mum/2019 &
608/Mum/2019 ... case of CIT v. Lovely Exports (P)
Ltd. , [2008] 216 CTR 195, which is used as a tool to defend against
the 'source
