Addition u/s 68 - only obligation of the company receiving the ...

Income Tax

February 25, 2016

Addition u/s 68 - only obligation of the company receiving the share application money is to prove the existence of the shareholders and for which the assessee had discharged the onus of proving their existence and also the source of share application money received - AT

View Source

← Previous Next →

Addition u/s 68 - only obligation of the company receiving the ...

Income Tax

February 25, 2016

You may also like:

Addition u/s 68 - share application money received as unaccounted cash credit - identity and creditworthiness of the share subscribers and genuineness of the transaction...

Addition on account of share application and share premium money u/s 68 - assessee has received share application and share premium money from eleven investor companies...

Unexplained cash credit u/s 68 - share application money - amount was received during the earlier years - entries made during the current year for converting deposits...

Share application money - additions u/s 68 - Other than the share application forms, no other agreement between the respondent and third companies had been placed on...

Addition u/s 68 - addition on account of share application money - The identity of the above share applicants was also independently verified by the inspectors during...

Addition of bogus share application money u/s 68 - explanation to source of the source - with effect from assessment year 2013-14 section 68 of the Act has been amended...

Addition u/s 68 - unexplained amounts received towards Share Capital money - entry operators - HC

Addition u/s 68 - unexplained cash credit - The claim of the assessee company of having received share application money from the 41 share applicant/subscriber companies...

Share application money received - No evidence has been brought on record by the Assessing Officer to prove that the share application money emanated from the coffers of...

Addition u/s 68 - non independent application of mind - accommodation entries - share application money - Mere non production of Director of said share holder company...

Unexplained Income - addition u/s 68 - Receipt of share application money from group companies - group companies invest in each other - Double additions - In this case...

Addition u/s 68 or 56 - Undisclosed income of unsecured loan - share application money receipt - the share application money was received in the financial year 2011-12 -...

Addition u/s 68 - bogus share capital & share premium - The assessee failed to prove that the transactions of share application money is genuine and the creditworthiness...

Addition u/s 68 - unexplained cash credit - share application money receipts - Even though there were circumstances leading to suspicion, yet having taken an action...

Addition u/s 68 - addition on account of share capital - the investor companies have withdrawn money from companies where funds were invested earlier and they invested...

Quick Updates: