Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Detention Order under COFEPOSA - legal heirs of...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Addition u/s. 68 - both the nature & source of the share ...

Income Tax

October 30, 2019

Addition u/s. 68 - both the nature & source of the share application received was fully explained by the assessee. The assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the share applicants - No additions

View Source

 

← Previous Next →

 

You may also like:

  1. Addition u/s 68 - onus to prove the identity, creditworthiness and genuineness of the share applicants - Both the nature & source of the share application received was...

  2. Addition u/s 68 - Unexplained share capital - both the nature & source of the share application and premium received by it was fully explained by the assessee. -...

  3. Addition of bogus share application money u/s 68 - explanation to source of the source - with effect from assessment year 2013-14 section 68 of the Act has been amended...

  4. Addition of unexplained cash credit u/s 68 - whether nature and genuineness of the transaction of investment of Compulsorily Convertible Preference Shares ("CCPS") in...

  5. Unexplained cash credit u/s 68 - hare capital against the said share application money was allowed in the earlier years - since the alleged sum was received during the...

  6. Unexplained cash credit u/s 68 - share application money - amount was received during the earlier years - entries made during the current year for converting deposits...

  7. Addition u/s 68 - assessee has substantiated the transaction regarding share application money received by it was genuine transaction and the same were not accommodation...

  8. Addition u/s 68 - AO was not satisfied with the source of source aspect of the investors - The Tribunal agreed with the CIT(A)'s findings that the assessee company had...

  9. Addition u/s 68 - share application money received as unaccounted cash credit - identity and creditworthiness of the share subscribers and genuineness of the transaction...

  10. Addition u/s 68 - addition on account of share application money - The identity of the above share applicants was also independently verified by the inspectors during...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Denial of benefit u/s 115BAA - while filing its return of income as it...
H: Unexplained Cash Credit u/s 68 - Authenticity of the Will - sale consi...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
H: Interest and penalty liability - Petitioner discharged GST liability b...
H: Imposition of 100% penalty - Late Filing of Writ Petition - Petitioner...
H: Violation of principles of natural justice - Demand of GST - mandate o...
H: Cancellation of registration of petitioner - appeal has been dismissed...
H: Scope of challenge to orders passed by the ITSC - Validity of exercisi...
H: Levy of penalty u/s 271(1)(c) - Denial of exemption of capital gains u...
H: Assessment order passed u/s 153A - valid approval granted u/s 153D or ...
H: Computation of short term capital gain - allowable expenditure u/s. 48...
H: Disallowance u/s 36(1)(vii) - bad debt claim in respect of identified ...
H: Validity of assessment passed w/o intimating u/s 143(1) - Denial of ex...
H: Refund Of excess amount of duty paid on short shipped quantity - Valua...
H: Import of road construction machines - Benefit of exemption - Actual u...
H: Transaction value - Valuation (Customs) - Special or abnormal discount...
A: A simplified GST guide designed for commission agents and brokers.
A: Delhi HC issued notice to decide on the taxability of providing corpor...
A: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961
A: Rs. 3731 Crore Penalty Demand from the employees set aside
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F: Input Tax Credit
F: Bill To a Overseas Company Supply of goods Locally
F: iterest liability
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT