ITO Vs Maa Shakambhari Infratech Private Limited (ITAT Raipur)
Case ke facts
Company ne share application money receive kiya tha, saari entries books mein thi. Investors ka identity aur creditworthiness dikhaya gaya.
Mudda (Issue)
Kya Section 69 apply ho sakta hai jab share application money books mein proper record ho aur investors genuine ho?
Faisla (Held)
Tribunal ne bola jab identity, creditworthiness aur genuineness sab established ho, to Section 69 lag hi nahi sakta.
Practical takeaway
Share application money lene par hamesha investor ka PAN, confirmation letter, aur bank statement jama rakho. Tribunal sirf properly documented transaction ko hi accept karta hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-16.