The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the addition in respect of share capital and the share premium by treating the same as unexplained cannot be made under Section 68 of the Income Tax Act, 1961 before the amendment to the provision in the year 2013. The assessee filed […]
The post Addition for Unexplained Share Capital and Share Premium can’t be made prior to 2013 Amendment: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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