https://www.taxtmi.com/highlights?id=48783 Addition u/s 68 - transfer of equity share by way of gift - merely because the dematerialization request made by the assessee on 16/12/2007 it cannot be said that the share transfer did not happen on 23/1/2006 when the donee and the donor both confirmed the same along with the certificate of the company whose shares are transferred - no addition en-us Wed, 21 Aug 2019 07:50:31 +0530 Wed, 21 Aug 2019 07:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48783 Addition u/s 68 - transfer of equity share by way of gift - merely because the dematerialization request made by the assessee on 16/12/2007 it cannot be said that the share transfer did not happen on 23/1/2006 when the donee and the donor both confirmed the same along with the certificate of the company whose shares are transferred - no addition Highlights Income Tax Wed, 21 Aug 2019 07:50:31 +0530 https://www.taxtmi.com/highlights?id=48783