Sometimes, the amendments made will extend to cover the unintended situations also. Only to prevent the persons from introducing his own unaccounted money ( either in the form of cash or in kind) in the form of bogus gifts received from non relatives, sec. 56(2)(vii) has been enacted. But now the incometax AOs say that the provision also covers the situations wherein the existing share holders receives bonus shares and the promoters were allotted shares for a less consideration than the consideration received from other persons other than the promoters. It is very difficult to argue with them going by the language used to frame the section. The possibility of such additions being confirmed by appellate authorities is also very high in the present legal system. Some AOs also argue that the said section covers situations wherein the partner retires from the firm and takes away more amount than the amount in his capital account credit or takes away an asset, the value ( as per books ) of which is equivalent to capital in the firm but the fair market value of the said property is more than the value in the books of accounts even though the Apex Court long back has held that there are no capital gains in the hands of the partner when a partner retires from the firm in a decision reported in 247 ITR 801. How to argue such cases.