https://www.taxtmi.com/caselaws?id=299806 Section 68 treatment of share capital and share premium as unexplained cash credit was carried into appellate consideration, with the Tribunal having deleted the addition made by the Assessing Officer. The Supreme Court did not decide the merits of that deletion; instead, it modified the impugned order and framed a specific question for determination in the appeal on whether, on the facts and in law, the Tribunal was justified in deleting the addition. The factual and legal adjudication was left to the appellate forum, and the special leave petition was disposed of accordingly. en-us Mon, 02 Apr 2018 00:00:00 +0530 Thu, 30 Dec 2021 08:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299806 Section 68 treatment of share capital and share premium as unexplained cash credit was carried into appellate consideration, with the Tribunal having deleted the addition made by the Assessing Officer. The Supreme Court did not decide the merits of that deletion; instead, it modified the impugned order and framed a specific question for determination in the appeal on whether, on the facts and in law, the Tribunal was justified in deleting the addition. The factual and legal adjudication was left to the appellate forum, and the special leave petition was disposed of accordingly. Case-Laws Income Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299806