Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Additions u/s 68 - increase in share capital was not through public issue but by way of investment in equity share directly through fully convertible warrants - assessee discharged its initial onus to prove the identity of the investor companies, their creditworthiness and genuineness of the transaction - no additions.
Additions u/s 68 - increase in share capital was not through public issue but by way of investment in equity share directly through fully convertible warrants - assessee discharged its initial onus to prove the identity of the investor companies, their creditworthiness and genuineness of the transaction - no additions.
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