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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Addition on issued capital u/s 68 - share application money - ...

Income Tax

August 18, 2015

Addition on issued capital u/s 68 - share application money - the assessee discharged the onus cast upon it to prove the identity and creditworthiness of the share applicant and genuineness of the transaction - AT

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  9. Share application money received - No evidence has been brought on record by the Assessing Officer to prove that the share application money emanated from the coffers of...

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