Addition u/s 68 - share application / premium money - Money ...

Income Tax

August 27, 2019

Addition u/s 68 - share application / premium money - Money allegedly received on account of share application can be roped in u/s 68 if the source of the receipt is not satisfactorily established by the assessee.

View Source

← Previous Next →

Addition u/s 68 - share application / premium money - Money ...

Income Tax

August 27, 2019

You may also like:

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...

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 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 -...

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...

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 - share application money/share capital and share premium as unexplained - The onus was on revenue to dislodge assessee’s documentary evidences and rebut...

Addition u/s 68 - share application money alongwith premium - in response of the AO notices u/s 131/133(6) all investors having replied and support of the correctness of...

Addition u/s 68 - Share premium - Transaction in the nature of Capital Account - violation of the provision of Section 78(2) of the Companies Act, 1956 - The High court...

Addition u/s 68 - Unexplained share transactions - Consideration received other than cash - There are no details on facts as to what was the investment which was made by...

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 - unexplained cash credits of share capital and security premium received - the assessee has routed its unaccounted income in the books of account in the...

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 - share capital issued at the premium - unexplained cash credit - Assessee has fully discharged its onus cast under section 68 of the Act and proved the...

Quick Updates: