https://www.taxtmi.com/highlights?id=38704 Addition u/s 68 - share application money and share premium - in absence of any falsity which have been found in the documents so submitted by the assessee company to prove the identity, creditworthiness and genuineness of the share transaction, these documents cannot be summarily rejected as has been done by the AO in the instant case - AT en-us Mon, 02 Apr 2018 08:19:00 +0530 Mon, 02 Apr 2018 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38704 Addition u/s 68 - share application money and share premium - in absence of any falsity which have been found in the documents so submitted by the assessee company to prove the identity, creditworthiness and genuineness of the share transaction, these documents cannot be summarily rejected as has been done by the AO in the instant case - AT Highlights Income Tax Mon, 02 Apr 2018 08:19:00 +0530 https://www.taxtmi.com/highlights?id=38704