https://www.taxtmi.com/caselaws?id=388341 The High Court dismissed the Appeal, upholding the decisions of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal regarding the treatment of share application money under section 68 of the Income Tax Act, 1961. The Court affirmed the exclusion of the amount not relevant to the assessment year and the remand for further verification of the remaining amount to establish its genuineness. en-us Mon, 04 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388341 The High Court dismissed the Appeal, upholding the decisions of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal regarding the treatment of share application money under section 68 of the Income Tax Act, 1961. The Court affirmed the exclusion of the amount not relevant to the assessment year and the remand for further verification of the remaining amount to establish its genuineness. Case-Laws Income Tax Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388341