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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Addition u/s 68 - unexplained money receipt in the form of share ...

Income Tax

January 22, 2019

Addition u/s 68 - unexplained money receipt in the form of share capital/share premium - The reasoning given is contrary to human probabilities, for in the normal course of conduct, no one will make investment of such huge amounts without being concerned about the return and safety of such investment.

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  5. 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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