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    Income Tax

    Addition of share capital u/s 68 - source of source - all the...

    Assessing Officer Must Disprove Evidence for Adding Share Capital u/s 68; Assumptions Are Insufficient.

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    Income TaxApril 23, 2019Case LawsAT

    Addition of share capital u/s 68 - source of source - all the three conditions as required u/s. 68 i.e. the identity, creditworthiness and genuineness of the transaction were placed before the ld AO and the onus shifted to the ld AO to disprove the materials placed before him - Without doing so, the addition, based on conjectures and surmises cannot be justified.

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