https://www.taxtmi.com/caselaws?id=68315 The appeal was partially allowed. The additions for unexplained share application money were upheld for M/s. Westbury Investrade (P.) Ltd. and Shri Umesh Kumar Bansal, while the additions for other parties were deleted. The additions for unexplained cash credits and interest were also deleted. General allegations and adverse observations were dismissed, and no costs were awarded. en-us Wed, 28 Nov 2001 00:00:00 +0530 Tue, 29 Mar 2011 11:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68315 The appeal was partially allowed. The additions for unexplained share application money were upheld for M/s. Westbury Investrade (P.) Ltd. and Shri Umesh Kumar Bansal, while the additions for other parties were deleted. The additions for unexplained cash credits and interest were also deleted. General allegations and adverse observations were dismissed, and no costs were awarded. Case-Laws Income Tax Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68315