https://www.taxtmi.com/caselaws?id=182152 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, directing the deletion of additions made under Section 68 of the Income Tax Act. The Tribunal emphasized the importance of documentary evidence and the need for the Revenue to proceed against individual shareholders if there are doubts about the genuineness of share application money. en-us Tue, 30 Jun 2015 00:00:00 +0530 Thu, 26 Feb 2026 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182152 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, directing the deletion of additions made under Section 68 of the Income Tax Act. The Tribunal emphasized the importance of documentary evidence and the need for the Revenue to proceed against individual shareholders if there are doubts about the genuineness of share application money. Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182152