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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Addition u/s 68 - share capital and share premium - allegation ...

Income Tax

March 8, 2019

Addition u/s 68 - share capital and share premium - allegation regarding identity and creditworthiness - non appearance of director - addition cannot be sustained merely based on inferences drawn by circumstance.

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  9. Addition u/s 68 - In the instant case, despite numerous opportunities granted by the A.O, the assessee failed to substantiate with evidence to his satisfaction regarding...

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