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    Addition u/s 68 - bogus share capital and share premium - The...

    Section 68 Allegations Dismissed: No Evidence of Bogus Share Capital in Assessee's Financial Records, Initial Burden of Proof Met.

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    Income TaxJune 4, 2019Case LawsAT

    Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available to Ld. AO and nothing on record suggest that any cash was exchanged/transacted between the assessee and the investor entities - Notices issued u/s 133(6) have been responded to - assessee has duly discharged the initial onus - no addition

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