Addition u/s 68 - increase in share capital - assessee has not ...
Assessee Proves Shareholder Creditworthiness; No Addition u/s 68 of Income Tax Act Required.
June 23, 2016
Case Laws Income Tax AT
Addition u/s 68 - increase in share capital - assessee has not only proved the creditworthiness of the said share holders but also proved the source of the source, for which though no onus lie on him - No addition - AT
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