Share application money circular transaction addition u/s 68 deleted where loan creditors had subscribed out of the loans repaid by the company-ITAT…
Addition us 68 for accommodation entries-don't shoot the messenger. Addition restricted to commission earned on accommodation entries-ITAT ABCAUS Case Law…
Bogus share capital entry to obtain bank loan. Addition made u/s 68 remanded back to verify facts in view of…