TMI BlogReopening of assessment - addition in respect of receipt of share capital money as accommodation entry,...Reopening of assessment - addition in respect of receipt of share capital money as accommodation entry, the doubts of the A.O. have not been cleared by the assessee at any stage. The burden is upon assessee to prove the ingredients of Section 68 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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