Assessment u/s 153A - Unexplained cash credit u/s 68 - The addition of share application money was on...

Assessment u/s 153A - Unexplained cash credit u/s 68 - The addition of share application money was on the basis of Bank account found in search - the said Bank account as well as the transactions reflected therein were duly disclosed by the assessee in its return of income originally filed - addition sustainable being outside the scope of section 153A and not based on any incriminating material found .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X