https://www.taxtmi.com/highlights?id=54287 Addition u/s 68 - share application money & share premium - When it has been categorically proved that there is no physical existence of the said company at the given address the submission of the assessee that his submissions regarding papers submitted in this regard should be given precedence over the actual fact about the non-existence of the said party is absolutely unsustainable - AT en-us Fri, 07 Aug 2020 07:34:40 +0530 Fri, 07 Aug 2020 07:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54287 Addition u/s 68 - share application money & share premium - When it has been categorically proved that there is no physical existence of the said company at the given address the submission of the assessee that his submissions regarding papers submitted in this regard should be given precedence over the actual fact about the non-existence of the said party is absolutely unsustainable - AT Highlights Income Tax Fri, 07 Aug 2020 07:34:40 +0530 https://www.taxtmi.com/highlights?id=54287