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![Swapping Company Shares among Shareholders does attract Addition u/s 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Share-Broker-GST-Taxscan.jpg "Swapping Company Shares among Shareholders does attract Addition u/s 68: ITAT [Read Order]")
Swapping Company Shares among Shareholders does attract Addition u/s 68: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the provisions of section 68 of the Income Tax Act, 1961 would not be...