Addition u/s 68 – Share application money - where assessee has ...
Section 68 Addition Unwarranted: No Inquiry or Evidence by Assessing Officer on Share Application Money Details Provided by Assessee.
November 22, 2013
Case Laws Income Tax AT
Addition u/s 68 – Share application money - where assessee has submitted the details and AO has not conducted any enquiry or has no material in his possession to prove it bogus, no addition u/s 68 - AT
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