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        Income Tax

        2008 (3) TMI 688 - SCH - Income Tax

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        Share money as undisclosed income under Income Tax Act: SC dismisses petition, allows reassessment. The SC dismissed the special leave petition on whether share money can be undisclosed income under Sec. 68 of the Income Tax Act, 1961. The Court held ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Share money as undisclosed income under Income Tax Act: SC dismisses petition, allows reassessment.

                          The SC dismissed the special leave petition on whether share money can be undisclosed income under Sec. 68 of the Income Tax Act, 1961. The Court held that the Department can re-open assessments of alleged bogus shareholders.


                          The Supreme Court dismissed a special leave petition regarding whether share money can be considered undisclosed income under Sec. 68 of the Income Tax Act, 1961. The Court found no merit in the petition as the Department can proceed to re-open individual assessments of alleged bogus shareholders.
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