Addition u/s 68 - share capital and share premium received - The ...

Assessee Fails to Justify Share Capital and Premium; Section 68 Addition Upheld Due to Lack of Evidence.

May 5, 2023

Case Laws Income Tax AT

Addition u/s 68 - share capital and share premium received - The assessee had sufficient opportunity to place the facts and also to explain the nature and source of alleged share capital and share premium by placing material evidence on record. However, the assessee miserably failed on this count. - AT

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Addition u/s 68 - share capital and share premium received - The ...

Assessee Fails to Justify Share Capital and Premium; Section 68 Addition Upheld Due to Lack of Evidence.

May 5, 2023

Case Laws Income Tax AT

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