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M/s. Deem Roll Tech Ltd. C/o. Vinit Moondra CA Versus DCIT, Cir. 1 (1) (2) , Ahmedabad

Addition u/s 68 - share capital introduced by the assessee afresh during the year - Held that - If the assessee has discharged primary onus by submitting confirmation, bank statements, copies of income-tax returns, PAN data then it would be construed that the assessee has discharged primary onus put upon it by virtue of section 68. It is the AO who has to carry out investigation and demonstrate that these materials are not sufficient for discharging the onus cast upon assessee by section 68. No ....... + More



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