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Addition u/s 68 - share application money - To tide over its financial sickness, apparently, it sought the help of the share applicants. The identity of those share applicants was clearly revealed - O did not conduct any further enquiry except resting his conclusions on surmises - No additions - HC

Income Tax - Addition u/s 68 - share application money - To tide over its financial sickness, apparently, it sought the help of the share applicants. The identity of those share applicants was clearly revealed - O did not conduct any further enquiry except resting his conclusions on surmises - No additions - HC - TMI Updates - Highlights .....

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