Unexplained Share Capital: No Further Additions Allowed u/s 68 After Assessment of Source Funds u/s 143(3.

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....Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought to tax in their hands - no additions can be made in the case of the assessee company - AT....