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    <title>Tribunal Dismisses Revenue&#039;s Appeal on Share Application Money Addition; Section 68 Involves Bogus Shareholder Allegations.</title>
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    <description>Addition towards share application money u/s 68 - share application money - bogus shareholders - ROC has struck off the names of two companies for the reason that those two companies have not filed their annual accounts for few years - Tribunal dismissed the revenue appeal.</description>
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      <description>Addition towards share application money u/s 68 - share application money - bogus shareholders - ROC has struck off the names of two companies for the reason that those two companies have not filed their annual accounts for few years - Tribunal dismissed the revenue appeal.</description>
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