DIRECT TAXATION - Addition for Unexplained Share Capital and Share Premium Can’t be Made Prior to 2013 Amendment: ITAT - (27 Mar 2019)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT) has held that addition in respect of share capital and premium by treating the same as unexplained cannot be made u/s 68 of the Income Tax Act, 1961 before the amendment to the provision in the year 2013.
Tags : INCOME TAX APPELLATE TRIBUNAL ITAT INCOME TAX ACT 1961
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