Home › Tax Laws › CIT v. Jalan Hard Coke Ltd. (2018) 95 taxmann.com 330 ( Raj) (HC) Editorial: SLP of revenue is dismissed ;CIT v. Jalan Hard Coke Ltd. (2018) 257 Taxman 91 (SC)

CIT v. Jalan Hard Coke Ltd. (2018) 95 taxmann.com 330 ( Raj) (HC) Editorial: SLP of revenue is dismissed ;CIT v. Jalan Hard Coke Ltd. (2018) 257 Taxman 91 (SC)

S. 68 : Cash credits – Share application-In ability to produce share application- Addition cannot be made as cash credits .

Dismissing the appeal of the revenue the Court held that; in ability to produce share application, addition cannot be made as cash credits .