M/S Snowtex Investment Limited vs Principal Commissioner Of Income Tax, ... on 30 April, 2019
8. NDR Promoters (P.) Ltd. Vs. Principal Commissioner of Income-
tax- [2019] 109 taxmann.com 53 ( SC) SLP dismissed against High
Court ruling tha t w here Assessing Office r made additions to
assessee's income under section 68 in respec t of amount rece ived as
share c apital from several companie s, i n view o f fact that all of these
companies were maintaine d by one person who was engaged in
providing accommodation entr ies through paper com panies and all
such companies were locate d at same address, impugned additio n
was justified.