https://www.taxtmi.com/caselaws?id=427558 The Tribunal upheld the decision of the lower authorities, confirming the addition under Section 68 for unexplained share capital and share premium. The appeal filed by the assessee was dismissed entirely, including the non-admission of additional evidence under Rule 46A, confirmation of additions related to stamp duty and registration fees, initiation of penalty proceedings under Section 271(1)(c), and charging of interest under Sections 234B, 234C, and 234D of the Income Tax Act. en-us Fri, 09 Sep 2022 00:00:00 +0530 Mon, 12 Sep 2022 08:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427558 The Tribunal upheld the decision of the lower authorities, confirming the addition under Section 68 for unexplained share capital and share premium. The appeal filed by the assessee was dismissed entirely, including the non-admission of additional evidence under Rule 46A, confirmation of additions related to stamp duty and registration fees, initiation of penalty proceedings under Section 271(1)(c), and charging of interest under Sections 234B, 234C, and 234D of the Income Tax Act. Case-Laws Income Tax Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427558