https://www.taxtmi.com/caselaws?id=378655 The Tribunal allowed the revenue's appeal for statistical purposes, remanding the case back to the Assessing Officer for a fresh decision. The decision emphasized the importance of a fair and unbiased assessment process, requiring consideration of all relevant evidence before making additions under section 68 of the Act. It underscored the significance of proving the legitimacy of share capital and premium through proper documentation and compliance with regulatory requirements. en-us Tue, 01 Jan 2019 00:00:00 +0530 Fri, 19 Apr 2019 08:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378655 The Tribunal allowed the revenue's appeal for statistical purposes, remanding the case back to the Assessing Officer for a fresh decision. The decision emphasized the importance of a fair and unbiased assessment process, requiring consideration of all relevant evidence before making additions under section 68 of the Act. It underscored the significance of proving the legitimacy of share capital and premium through proper documentation and compliance with regulatory requirements. Case-Laws Income Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378655