https://www.taxtmi.com/highlights?id=25095 Addition made in respect of share capital contribution received - The proviso in section 68 has been inserted w.e.f.1.4.2013 and therefore, the onus to prove the nature and source of such sum so credited shall be on the assessee only from assessment year 2013-14 not prior to that. - AT en-us Sun, 04 Oct 2015 16:05:19 +0530 Sun, 04 Oct 2015 16:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25095 Addition made in respect of share capital contribution received - The proviso in section 68 has been inserted w.e.f.1.4.2013 and therefore, the onus to prove the nature and source of such sum so credited shall be on the assessee only from assessment year 2013-14 not prior to that. - AT Highlights Income Tax Sun, 04 Oct 2015 16:05:19 +0530 https://www.taxtmi.com/highlights?id=25095