2018 (3) TMI 1736

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..... credit entries /share capital - non discharge of initial onus of proof by assessee to establish by cogent and reliable evidence of the identity of the investor companies, the credit-worthiness of the .....

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..... s. Justice Indu Malhotra pronounced the reportable judgment of the Bench comprising Hon ble Mr. Justice Uday Umesh Lalit and Hon ble Ms. Justice Indu Malhotra. Leave granted. Civil Appeal is all .....

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