Addition u/s 68 - share capital and share premium - allegation ...
Challenge to Section 68 Addition: Allegations on Share Capital and Creditworthiness Lack Support Without Director's Presence.
March 8, 2019
Case Laws Income Tax AT
Addition u/s 68 - share capital and share premium - allegation regarding identity and creditworthiness - non appearance of director - addition cannot be sustained merely based on inferences drawn by circumstance.
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