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of <h1>Appeal Dismissed: IT Department's Attempt to Add Rs. 3.58 Crore as Unexplained Cash Credit Fails Due to Low Tax Impact.</h1> <h3>PRINCIPAL COMMISSIONER OF INCOME TAX-1 KOLKATA Versus M/s BRIGHTSTAR VINCOM PVT. LTD</h3> PRINCIPAL COMMISSIONER OF INCOME TAX-1 KOLKATA Versus M/s BRIGHTSTAR VINCOM PVT. LTD - TMI The Calcutta High Court heard an appeal by the Income Tax Department challenging the deletion of an addition of Rs. 3,58,00,000 as unexplained cash credit by the Income Tax Appellate Tribunal for the assessment year 2012-13. The court disposed of the appeal due to low tax effect as per Circular No.9 of 2024, leaving the substantial questions of law open.
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