Kamal Singh Kundalia, Siliguri vs I.T.O., Ward - 1(4), Siliguri, Siliguri on 8 May, 2019
In case of Sh. Avtar Singh, Sirsa vs Department of Income Tax on 8 November, 2012
IN THE INCOME TAX APPELALTE Tribunal CHANDIGARH BENCH 'A'
CHANDIGARH ITA No. 948/CHD/2011 Assessment Year: 2008-09 has held such
transactions as structure and colorable. The gist of the decision is reproduced as
under:-