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Examining Alleged Bogus Share Sales: Potential Section 69 Addition & Section 68 Issues in Income Tax Case.

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....Addition u/s 69 - sale of shares - Since the assessee has credited the amount of sale in its books of account which may represent the allegedly bogus sales consideration floated from entity which is floated by the said group, the case may fall within the parameters of Section 68 also - AT....

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