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        Case ID :
        Income Tax

        Addition u/s 68 - share capital and share premium - any addition...

        Section 68 Additions Deleted: Assessee Proves Source of Share Capital, Burden of Proof Met, Case-Specific Decision.

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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 - share capital and share premium - any addition which deserved to be made should have been made in the hands of the share applicants who have shown their source of source as sale of shares of these companies or alleged accommodation entries. Whether the assessee has discharged the burden cast upon it by the provisions of section 68 of the Act or not is purely a question of fact and has to be decided on the facts of each case and, therefore, no judicial decision has been considered on the peculiar facts of the case in hand. - Additions deleted - AT
                                Note: It is a system-generated summary and is for quick reference only.
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