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![Addition for Unexplained Share Capital and Share Premium can’t be made prior to 2013 Amendment: ITAT [Read Order] Addition for Unexplained Share Capital and Share Premium can’t be made prior to 2013 Amendment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Share-Premium-ITAT-Taxscan.jpg)
Addition for Unexplained Share Capital and Share Premium can’t be made prior to 2013 Amendment: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the addition in respect of share capital and the share premium by treating...


![Delhi High Court upholds Addition for receiving Bogus Share Premium from Fake Companies formed by CA [Read Judgment] Delhi High Court upholds Addition for receiving Bogus Share Premium from Fake Companies formed by CA [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Delhi-High-Court-Tax-Scan.jpg)
![Share Premium is Capital Receipt, Not taxable: Bombay HC [Read Judgment] Share Premium is Capital Receipt, Not taxable: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Shares-TaxScan.jpg)