Addition on account of share application and share premium money ...
Share Application, Premium Money Not Received This Year; Section 68 Addition Not Applicable for Assessee. Favorable Outcome.
July 19, 2021
Case Laws Income Tax AT
Addition on account of share application and share premium money u/s 68 - assessee has received share application and share premium money from eleven investor companies - the share application money and premium was not received in the current financial year, which is the subject matter under appeal. Therefore, the assessee succeed. - AT
View Source