https://www.taxtmi.com/caselaws?id=68762 The Tribunal allowed both appeals filed by the assessee. The additions made under Section 68 on account of share application money, deposits by individuals, and bonus payment were deleted. The Tribunal held that the assessee had discharged its burden of proving the identity and receipt of payments from the shareholders and depositors, and no further inquiry was required. en-us Thu, 31 Oct 2002 00:00:00 +0530 Fri, 01 Apr 2011 13:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68762 The Tribunal allowed both appeals filed by the assessee. The additions made under Section 68 on account of share application money, deposits by individuals, and bonus payment were deleted. The Tribunal held that the assessee had discharged its burden of proving the identity and receipt of payments from the shareholders and depositors, and no further inquiry was required. Case-Laws Income Tax Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68762