https://www.taxtmi.com/caselaws?id=177390 The High Court dismissed the appeal, upholding the decision of the lower authorities that the assessee had adequately substantiated the share application money with necessary details, leading to the deletion of the addition made by the Assessing Officer under Section 68 of the Income-tax Act, 1961. The court found no merit in interfering with the factual findings and concluded that no substantial question of law was raised for consideration in this case. en-us Mon, 05 Apr 2010 00:00:00 +0530 Fri, 08 Jan 2016 12:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177390 The High Court dismissed the appeal, upholding the decision of the lower authorities that the assessee had adequately substantiated the share application money with necessary details, leading to the deletion of the addition made by the Assessing Officer under Section 68 of the Income-tax Act, 1961. The court found no merit in interfering with the factual findings and concluded that no substantial question of law was raised for consideration in this case. Case-Laws Income Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177390