ITAT| Assessee must be given adequate opportunity to prove the receipt of share capital/premium
Income Tax Appellate Tribunal, Delhi (ITAT): In a case related to bogus Share Capital/Premium, the Accountant Member RK Panda took note of
Assessing officer
Karnataka HC rules that the power of ITAT to make an order is not limited to the grounds of appeal
Karnataka High Court: A Division Judge Bench comprising of Vineet Kothari and S. Sujatha, JJ., decided an Income Tax Appeal wherein it