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    <title>Section 68: Authorities Can Probe Investors&#039; Unexplained Share Capital; Assessee Need Not Prove Fund Origin.</title>
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    <description>Additions towards unexplained investment in share capital u/s 68 - The revenue is free to go behind the investors and reopen their cases as they have voluntarily and willingly confirmed the investment - assessee need not have to prove the source of the source - AT</description>
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      <description>Additions towards unexplained investment in share capital u/s 68 - The revenue is free to go behind the investors and reopen their cases as they have voluntarily and willingly confirmed the investment - assessee need not have to prove the source of the source - AT</description>
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