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S.68 IT Act | Whether Assessee Discharged Burden To Substantiate Identity & Genuineness Of Share Application Money Is Question Of Fact, Not Law: Gauhati HC

S.68 IT Act | Whether Assessee Discharged Burden To Substantiate Identity & Genuineness Of Share Application Money Is 'Question Of Fact', Not Law: Gauhati HC

19 Dec 2024

Share Application Money Deposited With Corporate Debtor Cannot Be Treated As Financial Debt U/S 5(8) Of IBC: NCLAT

Share Application Money Deposited With Corporate Debtor Cannot Be Treated As Financial Debt U/S 5(8) Of IBC: NCLAT

26 Nov 2024

Delay In Allotting Shares No Basis To Treat Share Application Money In Hands Of Overseas AE As Loan: Mumbai ITAT Deletes Notional Interest

Delay In Allotting Shares No Basis To Treat Share Application Money In Hands Of Overseas AE As 'Loan': Mumbai ITAT Deletes Notional Interest

22 Oct 2024

Share Application Money Or Repayment Doesnt Attract Penalty Section 269SS And 269T: Calcutta High Court

Share Application Money Or Repayment Doesn't Attract Penalty Section 269SS And 269T: Calcutta High Court

20 May 2024

Characterization Of Share Application Money By AO As Unexplained Cash Credit Is Devoid Of Necessary Verifications: ITAT

Characterization Of Share Application Money By AO As Unexplained Cash Credit Is Devoid Of Necessary Verifications: ITAT

25 March 2023