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    Income Tax

    Additions towards unexplained investment in share capital u/s 68...

    Section 68: Authorities Can Probe Investors' Unexplained Share Capital; Assessee Need Not Prove Fund Origin.

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    Income TaxApril 29, 2017Case LawsAT

    Additions towards unexplained investment in share capital u/s 68 - The revenue is free to go behind the investors and reopen their cases as they have voluntarily and willingly confirmed the investment - assessee need not have to prove the source of the source - AT

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