Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Addition u/s 68 - AO was not satisfied with the source of source aspect of the investors - The Tribunal agreed with the CIT(A)'s findings that the assessee company had discharged its onus under Section 68 by proving the nature and source of the share capital and share premium received from its directors, shareholders, and their relatives. - AT
Addition u/s 68 - AO was not satisfied with the source of source aspect of the investors - The Tribunal agreed with the CIT(A)'s findings that the assessee company had discharged its onus under Section 68 by proving the nature and source of the share capital and share premium received from its directors, shareholders, and their relatives. - AT
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