If the taxpayer had substantiated with evidence regarding identity and creditworthiness of share applicants and genuineness of transactions, no addition u/s 68 was called for.

If the taxpayer had substantiated with evidence regarding identity and creditworthiness of share applicants and genuineness of transactions, no addition u/s 68 was called for. Short Overview  Assessee had submitted complete documentary evidence with regard to share capital/share premium such ...
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