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Income Tax - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

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

Income Tax

July 15, 2022

Addition u/s 68 - unexplained share premium and share capital - the assessee has substantially provided materials to prove the genuineness of the share holders apart from giving the Pan Card, name and ROC details. In our considered opinion, the Ld.CIT(A) has erred in confirming the addition u/s 68 of the Act on account of unexplained share premium and share capital. - AT

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