Addition of Share Applications u/s 68 Disallowed Due to Lack of Incriminating Material in Section 153A Assessment.

Assessment u/s 153A - addition made of share application received u/s 68 - None of the material gathered by the Assessing Officer can be categorized as incriminating material found during the course of search or found during the course of any other operation under the Act. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X