https://www.taxtmi.com/highlights?id=34402 Addition u/s 68 - the assessee is not required to explain source of source of the fund gets buttressed by the amendment made in section 68 with effect from 01.04.2013, which empowers the AO to examine source of source in case of share application money from 01.04.2013 and no other cases prior to that. - AT en-us Wed, 19 Apr 2017 07:04:02 +0530 Wed, 19 Apr 2017 07:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34402 Addition u/s 68 - the assessee is not required to explain source of source of the fund gets buttressed by the amendment made in section 68 with effect from 01.04.2013, which empowers the AO to examine source of source in case of share application money from 01.04.2013 and no other cases prior to that. - AT Highlights Income Tax Wed, 19 Apr 2017 07:04:02 +0530 https://www.taxtmi.com/highlights?id=34402