Assessment u/s 153A - Addition u/s 68 - Share transactions are ...

Share Transactions Deemed Bogus u/s 153A; No New Material Means No Additional Assessment u/s 68.

October 18, 2022

Case Laws Income Tax AT

Assessment u/s 153A - Addition u/s 68 - Share transactions are bogus and are to be treated as the assessee's unexplained income - Merely the surveys conducted parties are not available after 8 years it is not the fault of the assessee and without any fresh material unearthed during search no fresh addition can be made on the issue which are already settled. - AT

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Assessment u/s 153A - Addition u/s 68 - Share transactions are ...

Share Transactions Deemed Bogus u/s 153A; No New Material Means No Additional Assessment u/s 68.

October 18, 2022

Case Laws Income Tax AT

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