INCOME TAX : Where issue of bogus share capital and share premium received by assessee during year under consideration which included sum received from ‘S’ was considered by Assessing Officer under section 68 at original assessment stage, same amount cannot be brought to tax once again in reassessment proceedingsINCOME TAX : Where issue of bogus share capital and share premium received by assessee during year under consideration which included sum received from ‘S’ was considered by Assessing Officer under section 68 at original assessment stage, same amount cannot be brought to tax once again in reassessment proceedingswww.taxmann.com Latest Case LawsRead More
