https://www.taxtmi.com/caselaws?id=183638 In a section 68 share application money dispute, the addition was restricted to the amount linked to one applicant where notice remained unserved and no confirmation was filed, while the remaining credits were supported by confirmations, service of notice, and confirmation by the recipients. On those facts, the assessee was held to have discharged the onus under section 68, and the Tribunal accepted the factual findings. The addition was therefore not sustainable and was deleted. en-us Thu, 25 Feb 2010 00:00:00 +0530 Thu, 16 Jun 2016 19:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183638 In a section 68 share application money dispute, the addition was restricted to the amount linked to one applicant where notice remained unserved and no confirmation was filed, while the remaining credits were supported by confirmations, service of notice, and confirmation by the recipients. On those facts, the assessee was held to have discharged the onus under section 68, and the Tribunal accepted the factual findings. The addition was therefore not sustainable and was deleted. Case-Laws Income Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183638