Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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Addition of unexplained share application money u/s 68 - Apart from furnishing the financial statement, bank statements and ITRs assessee could not produce any of the Principal Officer of the investor company - Genuineness of the transactions and also the creditworthiness of both the share applicants has not proved as they have no regular means to invest - addition justified
Addition of unexplained share application money u/s 68 - Apart from furnishing the financial statement, bank statements and ITRs assessee could not produce any of the Principal Officer of the investor company - Genuineness of the transactions and also the creditworthiness of both the share applicants has not proved as they have no regular means to invest - addition justified
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