Bogus Share Capital

Section 68 has No Application - Share Capital - Premium - Application money - Relevant FY - ITAT - Taxscan
Section 68 has No Application if Share Capital/Premium/Application money was not Received in the Relevant FY: ITAT [Read Order]
May 29, 2022
Income Tax Department - Searches - Kolkata - taxscan
Income Tax Department conducts Searches in Kolkata
January 1, 2021
Shares
Bogus Share Capital cannot be assessed as Company’s Share Capital as Amendment to Sec 68 has no Retrospective Effect: Bombay HC [Read Judgment]
April 11, 2017
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