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Income Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Addition u/s 68 - addition in share capital and share premium, ...

Income Tax

June 20, 2022

Addition u/s 68 - addition in share capital and share premium, identity and creditworthiness of the share holders, valuation report - Since no cash was involved in transaction of said allotment of shares, conversion of these liabilities into share capital and share premium could not be treated as unexplained cash credits u/s 68 - AT

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  10. Addition being share capital and premium by invoking the provisions of 68 - no proof of identity and creditworthiness of all the new shareholders as well genuineness of...

 

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