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        Income Tax

        2010 (5) TMI 885 - HC - Income Tax

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        Delhi HC Upholds Legitimacy of Share Application Money The Delhi HC dismissed the appeal against the ITAT's order regarding the addition of Rs. 19.5 lakhs for alleged accommodation entries for the assessment ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Delhi HC Upholds Legitimacy of Share Application Money

                              The Delhi HC dismissed the appeal against the ITAT's order regarding the addition of Rs. 19.5 lakhs for alleged accommodation entries for the assessment year 1999-2000. The court found the share application money legitimate, as identities of share applicants were established with supporting documents and payments were made through normal banking channels. No substantial question of law arose.


                              The Delhi High Court dismissed the appeal against the Income Tax Appellate Tribunal's order regarding the addition of Rs. 19.5 lakhs on account of alleged accommodation entries for the assessment year 1999-2000. The court found that the share application money received from various companies was legitimate, as the identities of the share applicants were established with supporting documents and payments were made through normal banking channels. No substantial question of law arose for consideration.
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