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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Share application money - additions u/s 68 - Other than the ...


Section 68 Additions Upheld: No Agreements Found Beyond Share Application Forms Between Respondent and Third-Party Companies.

November 28, 2013

Case Laws     Income Tax     HC

Share application money - additions u/s 68 - Other than the share application forms, no other agreement between the respondent and third companies had been placed on record - additions confirmed - HC

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