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        Case ID :
        Income Tax

        Addition u/s 68 - unexplained money receipt in the form of share...

        Court Rules Unexplained Share Capital u/s 68 Must Be Justified; Scrutinizes Unusual Large Investments Without Clear Returns.

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                          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.
                                Addition u/s 68 - unexplained money receipt in the form of share capital/share premium - The reasoning given is contrary to human probabilities, for in the normal course of conduct, no one will make investment of such huge amounts without being concerned about the return and safety of such investment.
                                Note: It is a system-generated summary and is for quick reference only.
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