Addition u/s 68 - justification for collection share premium - ...
Section 68: Assessee's Responsibility in Justifying Share Premium Collection Based on Case-Specific Facts.
August 26, 2014
Case Laws Income Tax AT
Addition u/s 68 - justification for collection share premium - The onus on the assessee – it of course cannot be required to prove a negative, would depend on the facts and circumstances of the case - AT
View Source