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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Addition u/s 68 - addition as share capital receiver from ...

Income Tax

March 6, 2017

Addition u/s 68 - addition as share capital receiver from shell/paper company - assessee miserably failed to bring any strong evidence to justify its plea of genuineness and creditworthiness of the alleged cash credit - additions confirmed - AT

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  7. 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.

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