https://www.taxtmi.com/caselaws?id=371426 The Tribunal allowed the Revenue's appeals for statistical purposes, directing investigation into share application money and shareholding status. The additional ground in the C.O. was dismissed, and the disallowance of expenditure for increasing authorized share capital was confirmed for A.Y. 2014-15. The addition based on account statement discrepancies was remanded for verification, and the disallowance of interest on late TDS payment was upheld. en-us Wed, 28 Nov 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371426 The Tribunal allowed the Revenue's appeals for statistical purposes, directing investigation into share application money and shareholding status. The additional ground in the C.O. was dismissed, and the disallowance of expenditure for increasing authorized share capital was confirmed for A.Y. 2014-15. The addition based on account statement discrepancies was remanded for verification, and the disallowance of interest on late TDS payment was upheld. Case-Laws Income Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371426