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        2008 (1) TMI 927 - SCH - Indian Laws

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        Supreme Court dismisses SLP on share money treatment under IT Act Section 68 The Supreme Court dismissed the Special Leave Petition regarding the treatment of share money as undisclosed income under Section 68 of the Income Tax ...
                        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.

                            Supreme Court dismisses SLP on share money treatment under IT Act Section 68

                            The Supreme Court dismissed the Special Leave Petition regarding the treatment of share money as undisclosed income under Section 68 of the Income Tax Act, 1961. The Court allowed the Department to re-open assessments of alleged bogus shareholders from whom share application money was received.


                            The Supreme Court condoned the delay and dismissed the Special Leave Petition regarding whether share money can be considered undisclosed income under Section 68 of the Income Tax Act, 1961. If share application money is received from alleged bogus shareholders, the Department can proceed to re-open their individual assessments.
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