Addition u/s 68 - assessee submitted all the necessary details in support of the share applicant and...

Addition u/s 68 - assessee submitted all the necessary details in support of the share applicant and share premium receipt - The A.O. has not pointed out any defect in the documents - Even no notice u/s. 133(6) was issued to the share applicant to verify identity, genuineness and creditworthiness of the share applicant - In such cases Addition u/s 68 is not sustainable. .....

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