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    <title>Assessee&#039;s Failure to Justify Share Capital Credit Results in Addition u/s 68, CIT(A) Decision Upheld.</title>
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    <description>Addition u/s 68 - the assessee has failed to discharge its onus in respect of the credit received in the form of share capital by the assessee from the parties and, therefore, there is no infirmity in the findings of CIT (Appeals) on the issue - AT</description>
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