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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Addition u/s. 68 - satisfaction regarding the identity and ...

Income Tax

January 19, 2023

Addition u/s. 68 - satisfaction regarding the identity and creditworthiness of the 13 investors who have invested in the share capital of the assessee company and the genuineness of the transaction - none of the investors has filed his/her return of income which would have alerted the ld.CIT(A) before taking the decision by deleting the addition made by the AO u/s. 68. - Additions confirmed - AT

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