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Documents citing Meera Engineering & Commercial Co. (P) ... vs Assistant Commissioner Of Income Tax on 3 March, 1997

Dcit, Jaipur vs Godawari Estates Pvt. Ltd., on 7 November, 2017

x) Meera Engineering & Commercial Co. (P) Ltd. vs. Asstt. CIT (1997) 58 TTJ (Jab) 527 Income--Cash credits--Genuineness of share capital of company--All the 51 shareholders filed their affidavits and confirmatory letters and 24 of them filed their replies also to notice under s. 133(6)--Names of parties purchasing the shares with amount subscribed were furnished before AO--All documents clearly show that shareholders do exist-- Assessee-company had discharged its onus of explaining the cash credits as required under law--If the company is able to establish that shareholders existed and they have invested money for purchase of shares burden of company to prove the credit is discharged-- Identity of shareholders not in dispute--Assessee is not required to prove credit- worthiness of shareholders--Addition deleted
Income Tax Appellate Tribunal - Jaipur Cites 99 - Cited by 0 - Full Document

Shivansh Kbuildcon Pvt. Ltd., Jaipur vs Acit, Jaipur on 6 November, 2017

(iii) Meera Engineering & Commercial Co. (P) Ltd. vs. Asstt. CIT (1997) 58 TTJ (Jab) 527 (PB pg 393 to 399/Case Laws) Income--Cash credits--Genuineness of share capital of company--All the 51 shareholders filed their affidavits and confirmatory letters and 24 of them filed their replies also to notice under s. 133(6)-- Names of parties purchasing the shares with amount subscribed were furnished before AO--All documents clearly show that shareholders do exist-- Assessee-
Income Tax Appellate Tribunal - Jaipur Cites 116 - Cited by 2 - Full Document
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