Addition u/s 68 - genuineness of share application / share ...

Section 68: Share Application and Premium Cannot Be Taxed Again After Acceptance Under IDS 2016.

September 23, 2022

Case Laws Income Tax AT

Addition u/s 68 - genuineness of share application / share premium received - Once the undisclosed income declared under IDS-2016 have been accepted by the Department including accepting the fact that ultimate amount was taxed, same therefore, cannot be taxed in the hands of assessee-company again. - AT

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Addition u/s 68 - genuineness of share application / share ...

Section 68: Share Application and Premium Cannot Be Taxed Again After Acceptance Under IDS 2016.

September 23, 2022

Case Laws Income Tax AT

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