Addition u/s 68 - unexplained share capital receipts - Onus to prove -Addition u/s 68 - unexplained...

Addition u/s 68 - unexplained share capital receipts - Onus to prove -Addition u/s 68 - unexplained share capital receipts - Onus to prove - SC dismissed the SLP against the order of HC wherein it was held that, assessee did not discharge the primary onus cast upon them, the question of the Assessing Officer to investigate the creditworthiness of the creditors/subscribers would not arise in the case on hand. .....

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