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Income Tax - Highlights / Catch Notes

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Additions u/s 68 - assessment u/s 153A - substantial question of ...


High Court Upholds Dismissal of Appeal on Share Capital Investments u/s 68; No Substantial Question of Law Found.

April 12, 2023

Case Laws     Income Tax     HC

Additions u/s 68 - assessment u/s 153A - substantial question of law - Additions towards investment into share capital on the strength of the documents found at the resident of the Director of petitioner/Company. - the entire findings of Assessing Officer as well as the Tribunal are based on facts - Appeal of the assessee dismissed - HC

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