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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Addition u/s 68 – Genuineness of transaction in shares - genuine ...

Income Tax

December 27, 2014

Addition u/s 68 – Genuineness of transaction in shares - genuine or sham and bogus – Revenue in failing to discharge the basic onus - inquiry was not carried forward - no additions - HC

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  2. 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...

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