Section 68: Enhanced Scrutiny on Unaccounted Money as Share Capital or Premium, Burden of Proof on Assessee.

Addition u/s 68 - The practice of conversion of un-accounted money through the cloak of Share Capital/Premium must be subjected to careful scrutiny - a higher onus is required to be placed on the Assessee since the information is within the personal knowledge of the Assessee - Additions confirmed. .....

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