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    <title>Income Tax Act Sections 68 &amp; 69: Assessees can&#039;t demand investor disclosures on past transactions or business acumen for non-controlling investments.</title>
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    <description>Additions u/s 68 and 69 - The assessee cannot call upon its investors to disclose all such business transactions thay carried on in the immediate past and as to how much they made from their respective business enterprises. The assessee cannot also call upon its investors to prove their good business sense in investing in the assessee company, as such investors cannot gain any controlling stake - HC</description>
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      <description>Additions u/s 68 and 69 - The assessee cannot call upon its investors to disclose all such business transactions thay carried on in the immediate past and as to how much they made from their respective business enterprises. The assessee cannot also call upon its investors to prove their good business sense in investing in the assessee company, as such investors cannot gain any controlling stake - HC</description>
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