Addition u/s 68 - unexplained cash credits - Share premium - the ...
Case Laws Income Tax
October 27, 2016
Addition u/s 68 - unexplained cash credits - Share premium - the amount of share capital at ₹ 10 was not doubted. Only amount of premium was doubted - genuineness and credit worthiness of those companies is not in dispute - no addition can be made - AT
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