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![Company found to be Alleged Beneficiary Receiving Share Application Money: ITAT upholds Reopening of Assessment Based on Investigation Wings Information [Read Order] Company found to be Alleged Beneficiary Receiving Share Application Money: ITAT upholds Reopening of Assessment Based on Investigation Wings Information [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Company-Share-Application-Money-ITAT-Assessment-taxscan.jpg)
Company found to be Alleged Beneficiary Receiving Share Application Money: ITAT upholds Reopening of Assessment Based on Investigation Wing's Information [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench, has recently, in an appeal filed before it, held that reopening of assessment based on...


![Section 68 has No Application if Share Capital/Premium/Application money was not Received in the Relevant FY: ITAT [Read Order] Section 68 has No Application if Share Capital/Premium/Application money was not Received in the Relevant FY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Section-68-has-No-Application-Share-Capital-Premium-Application-money-Relevant-FY-ITAT-Taxscan.jpeg)
