Unexplained share capital - transactions were made through ...

Burden Shifts to Revenue Authorities to Prove Investment Origin in Unexplained Share Capital Transactions.

March 9, 2013

Case Laws Income Tax HC

Unexplained share capital - transactions were made through banking channel and existence of persons in whose names shares had been issued was shown - burden shifted on the revenue to establish that the investment came from the assessee company itself - HC

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Unexplained share capital - transactions were made through ...

Burden Shifts to Revenue Authorities to Prove Investment Origin in Unexplained Share Capital Transactions.

March 9, 2013

Case Laws Income Tax HC

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