https://www.taxtmi.com/caselaws?id=64809 The ITAT dismissed the Revenue's appeal, affirming the deletion of the addition under section 68. The judgment emphasized the importance of fulfilling legal requirements in proving the genuineness of transactions and the identity of shareholders, based on established precedents. en-us Tue, 22 Jun 2004 00:00:00 +0530 Thu, 10 Feb 2011 10:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64809 The ITAT dismissed the Revenue's appeal, affirming the deletion of the addition under section 68. The judgment emphasized the importance of fulfilling legal requirements in proving the genuineness of transactions and the identity of shareholders, based on established precedents. Case-Laws Income Tax Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64809