https://www.taxtmi.com/caselaws?id=181763 The High Court of Delhi condoned the delay in re-filing the appeal and dismissed the appeal (ITA 439/2010) against the addition of unexplained investment of Rs. 45 lakhs as share application money. The Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal had deleted the addition based on evidence of confirmation letters, payments through account payee cheques, and clear identities of the applicants. The court upheld the Tribunal's decision, finding no perversity in its findings and no substantial question of law to consider. en-us Mon, 19 Apr 2010 00:00:00 +0530 Sat, 23 Apr 2016 16:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181763 The High Court of Delhi condoned the delay in re-filing the appeal and dismissed the appeal (ITA 439/2010) against the addition of unexplained investment of Rs. 45 lakhs as share application money. The Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal had deleted the addition based on evidence of confirmation letters, payments through account payee cheques, and clear identities of the applicants. The court upheld the Tribunal's decision, finding no perversity in its findings and no substantial question of law to consider. Case-Laws Income Tax Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181763