https://www.taxtmi.com/highlights?id=48504 Addition u/s 68 - no material is available on record to suggest that either the assessee-company paid money to investor or to any individual, which was invested in the form of share premium in the assessee - in the absence of any material evidence there cannot be any addition on presumption and assumption u/s 68 en-us Thu, 08 Aug 2019 09:26:58 +0530 Thu, 08 Aug 2019 09:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48504 Addition u/s 68 - no material is available on record to suggest that either the assessee-company paid money to investor or to any individual, which was invested in the form of share premium in the assessee - in the absence of any material evidence there cannot be any addition on presumption and assumption u/s 68 Highlights Income Tax Thu, 08 Aug 2019 09:26:58 +0530 https://www.taxtmi.com/highlights?id=48504