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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Addition under Section 68 - ITAT was fully justified in coming ...

Income Tax

December 23, 2015

Addition under Section 68 - ITAT was fully justified in coming to the conclusion that there exists no evidence to establish that there was any re-routing of the money collected by the Respondent-Companies. None of the shareholders denied having contributed to their share capital. - No addition - HC

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  2. Addition u/s 68 - receipt of gift - the primary onus to establish the identity and creditworthiness of the concerned donors as well as the genuineness of the relevant...

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  10. Additions u/s 68 - Merely by providing the Income Tax Return and PAN number is not enough to establish the creditworthiness and genuineness of the unsecured loans.

 

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