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    <title>Loss-Making Company Faces Tax Addition u/s 68 for Unjustified Investments Despite Document Submission Efforts.</title>
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    <description>Addition u/s 68 - assessee is a loss making company and assessee has not been able to establish as to why an ordinary person of even having little prudence will invest in such a company - assessee cannot be allowed relief simply holding that assessee had discharged its onus by filing certain documents and the A.O. had failed to take further action - AT</description>
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