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    Income Tax

    Addition unexplained cash credit u/s 68 - shares were issued at...

    Section 68 Inapplicable: No Cash Credit Recorded for Share Premium Exchange, No Unexplained Cash Credit Found.

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    Income TaxAugust 14, 2019Case LawsAT

    Addition unexplained cash credit u/s 68 - shares were issued at premium to certain companies in lieu of the shares held by the said companies and there was thus no inflow of cash involved in these transactions - since there was no real credit of cash in the cash book and the question of inclusion of the amount of the entry as unexplained cash credit could not arise - provision of section 68 is not applicable

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