https://www.taxtmi.com/highlights?id=46850 Revision u/s 263 - issue of fresh share in lieu of investment in shares - once, the AO has found that a transaction is not in terms of any money after the detailed inquiry and getting the entire records from these 15 companies, then how the CIT had reached to a conclusion that the AO has failed to investigate the genuineness and creditworthiness of source - there was no lack of enquiry or non-application of mind by the AO en-us Thu, 30 May 2019 09:57:55 +0530 Thu, 30 May 2019 09:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46850 Revision u/s 263 - issue of fresh share in lieu of investment in shares - once, the AO has found that a transaction is not in terms of any money after the detailed inquiry and getting the entire records from these 15 companies, then how the CIT had reached to a conclusion that the AO has failed to investigate the genuineness and creditworthiness of source - there was no lack of enquiry or non-application of mind by the AO Highlights Income Tax Thu, 30 May 2019 09:57:55 +0530 https://www.taxtmi.com/highlights?id=46850