Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Reopening of assessment u/s 147 - second...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

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

Income Tax

May 5, 2023

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

View Source

 

← Previous Next →

 

You may also like:

  1. Addition u/s 68 - share application money received as unaccounted cash credit - identity and creditworthiness of the share subscribers and genuineness of the transaction...

  2. Addition u/s 68 - share capital and share premium - allegation regarding identity and creditworthiness - non appearance of director - addition cannot be sustained merely...

  3. Addition u/s 68 - unexplained cash credits of share capital and security premium received - the assessee has routed its unaccounted income in the books of account in the...

  4. Addition u/s 68 - Unexplained share transactions - Consideration received other than cash - There are no details on facts as to what was the investment which was made by...

  5. Addition u/s 68 - unexplained amounts received towards Share Capital money - entry operators - HC

  6. Reopening of assessment u/s 147 - Addition u/s 68 - unexplained share premium - While recording the reasons for reopening the assessment, the AO did not even care to...

  7. Addition u/s 68 - Transaction for transferring the shares as discussed above has taken place in the subsequent years. This transaction can create a doubt/suspicion about...

  8. Addition u/s 68 - share capital and share premium - any addition which deserved to be made should have been made in the hands of the share applicants who have shown...

  9. Addition u/s 68 - share capital issued at the premium - unexplained cash credit - Assessee has fully discharged its onus cast under section 68 of the Act and proved the...

  10. 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...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F: Input Tax Credit
F: Bill To a Overseas Company Supply of goods Locally
F: iterest liability
H: Validity Of Order passed u/s 73 - cryptic order - The High Court found...
H: Validity Of Order passed u/s 73 - Denial of ITC with respect to the su...
H: Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing ...
H: Transitional credit - Unutilized amount of Advanced VAT paid - The cou...
H: Validity of Reassessment notices issued unsigned - maintainability of ...
H: Unexplained cash credit u/s 68 - The Court highlighted that transactio...
H: LTCG - Receipt of additional amount towards TDR - treatment to receipt...
H: Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregula...
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
H: Condonation of delay - substantial delay of 166 days before ITAT - The...
H: Income deemed to accrue or arise in India - Attribution of Profit to p...
H: Condonation of delay - Delay in filling of an appeal before ITAT - The...
H: LTCG - Determination of Fair Market Value (FMV) - The Assessing Office...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
C: Unauthorised foreign exchange transactions