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    Income Tax

    Unexplained share application money - whether AO to establish...

    High Court clarifies Section 68: Assessing Officer not obligated to prove source of unexplained share application money.

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    Income TaxJuly 26, 2012Case LawsHC

    Unexplained share application money - whether AO to establish with the help of material on record that the share monies had come or emanated from the assessee's coffers. Section 68 of the Act casts no such burden upon the Assessing Officer. - HC

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