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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Addition u/s 68 - unexplained amounts received towards Share ...


High Court Examines Legitimacy of Share Capital u/s 68; Scrutiny on Unexplained Cash Credits and Entry Operators.

August 8, 2012

Case Laws     Income Tax     HC

Addition u/s 68 - unexplained amounts received towards Share Capital money - entry operators - HC

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  1. Addition unexplained cash credit u/s 68 - shares were issued at premium to certain companies in lieu of the shares held by the said companies and there was thus no...

  2. Addition u/s 68 - Unexplained cash credit - share capital and share premium - The assessee consistently escaping from appearing before the ld. AO and the appellate...

  3. Addition u/s 68 - share capital issued at the premium - unexplained cash credit - Assessee has fully discharged its onus cast under section 68 of the Act and proved the...

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  6. Addition u/s 68 - unexplained cash credit - share application money receipts - Even though there were circumstances leading to suspicion, yet having taken an action...

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  8. Non-proving identity, creditworthiness, and genuineness of share premium received cannot be treated as unexplained income if sufficient documentary evidence is provided....

  9. Addition u/s 68 - Unexplained cash credits - share premium & security premium - source of alleged cash credit could not be explained - the provisions of section 68 have...

  10. Addition u/s 68 - unexplained cash credits of share capital and security premium received - the assessee has routed its unaccounted income in the books of account in the...

  11. Addition u/s 68 - Unexplained share transactions - Consideration received other than cash - There are no details on facts as to what was the investment which was made by...

  12. Addition u/s 68 - unexplained share premium and share capital - the assessee has substantially provided materials to prove the genuineness of the share holders apart...

  13. Addition u/s 68 - unexplained cash credits of share capital and security premium - assessee has no plausible explanation to explain the source of alleged sum of share...

  14. Unexplained cash credit - addition u/s 68 - The revenue cannot blow hot and cold in the same breath since in the scrutiny reassessment the purchases have been accepted,...

  15. Unsecured loan u/s 68 - Bogus cash credits - where there is a statutory rebuttable presumption against the assessee, as in case of cash credits etc., u/s 68 or...

 

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