https://www.taxtmi.com/caselaws?id=209038 The Tribunal upheld the CIT(A)'s decision, confirming the addition of share capital from specific individuals while deleting the addition for other shareholders. The Tribunal emphasized the importance of the assessee meeting the burden of proof under section 68 of the Act and dismissed both the assessee's and the revenue's appeals. en-us Tue, 22 Feb 2011 00:00:00 +0530 Wed, 31 Jul 2013 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209038 The Tribunal upheld the CIT(A)'s decision, confirming the addition of share capital from specific individuals while deleting the addition for other shareholders. The Tribunal emphasized the importance of the assessee meeting the burden of proof under section 68 of the Act and dismissed both the assessee's and the revenue's appeals. Case-Laws Income Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209038