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Section 68: Share Application and Premium Cannot Be Taxed Again After Acceptance Under IDS 2016.

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Full Text of the Document

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....Addition u/s 68 - genuineness of share application / share premium received - Once the undisclosed income declared under IDS-2016 have been accepted by the Department including accepting the fact that ultimate amount was taxed, same therefore, cannot be taxed in the hands of assessee-company again. - AT....

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