Court :
Income Tax Appellate Tribunal
Brief :
. That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in confirming the action of the ld.AO in making addition of ` 15,00,000/- being share application money received during the year holding the same as unexplained cash credit u/s 68 of the Act.
That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in confirming the action of the ld. AO in making addition of ` 15,000/- (i.e. 1% of 15,00,000/-) on account of alleged commission paid
Citation :
M/s. Smart Projects (P)Ltd....(Appellant) VS Income Tax Officer..... (Respondent)
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