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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Unexplained share application money - Addition u/s 68 - Lot of ...

Income Tax

December 30, 2015

Unexplained share application money - Addition u/s 68 - Lot of developments have taken place after the addition - the defunct companies at the time of assessment, as pointed out by the AO, have resurrected back to life after statutory compliances were fulfilled - Additions confirmed - AT

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  1. Unexplained cash credit u/s 68 - share application money - amount was received during the earlier years - entries made during the current year for converting deposits...

  2. Share application money - additions u/s 68 - Other than the share application forms, no other agreement between the respondent and third companies had been placed on...

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  5. Addition u/s 68 - unexplained cash credit - share application money receipts - Even though there were circumstances leading to suspicion, yet having taken an action...

  6. Addition u/s 69C OR 68 - Addition of share application money - Wrong mention of section - opening balance was carried forward - it is outside the ambit of section 68 - No addition.

  7. Addition u/s 68 - unexplained share capital - Even though there were circumstances leading to suspicion, yet having taken an action u/s.132 and enquiries made in the...

  8. Addition u/s 68 - assessee has substantiated the transaction regarding share application money received by it was genuine transaction and the same were not accommodation...

  9. Addition u/s 68 - Share application money – AO directed to reopen the individual cases of all shareholders as listed by AO - AT

  10. Addition u/s 68 - share application money/share capital and share premium as unexplained - The onus was on revenue to dislodge assessee’s documentary evidences and rebut...

 

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