Addition u/s 68 - addition in share capital and share premium, ...
Case Laws Income Tax
June 20, 2022
Addition u/s 68 - addition in share capital and share premium, identity and creditworthiness of the share holders, valuation report - Since no cash was involved in transaction of said allotment of shares, conversion of these liabilities into share capital and share premium could not be treated as unexplained cash credits u/s 68 - AT
View Source