Assessment of share application money as unexplained income ...
Section 68: Share Application Money Needs More Than Book Entries to Avoid Being Unexplained Income.
November 15, 2013
Case Laws Income Tax AT
Assessment of share application money as unexplained income u/s.68 - if the evidence by way of book entries were to be itself sufficient to prove cash credits, section 68 would itself to be misconceived and redundant - AT
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