https://www.taxtmi.com/highlights?id=43349 Addition u/s 68 - In the balance sheet of the assessee company in the schedule to share capital, it is very clearly mentioned by way of note that the fresh share capital was raised during the year for consideration other than cash. Hence we hold that provision of section 68 of the Act are not applicable in the instant case en-us Wed, 19 Dec 2018 08:10:06 +0530 Wed, 19 Dec 2018 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43349 Addition u/s 68 - In the balance sheet of the assessee company in the schedule to share capital, it is very clearly mentioned by way of note that the fresh share capital was raised during the year for consideration other than cash. Hence we hold that provision of section 68 of the Act are not applicable in the instant case Highlights Income Tax Wed, 19 Dec 2018 08:10:06 +0530 https://www.taxtmi.com/highlights?id=43349