https://www.taxtmi.com/caselaws?id=360521 The Tribunal partially allowed the appeal, deleting the addition related to individual shareholders under Section 68 of the Income Tax Act as their identity was established. However, the matter concerning corporate shareholders was remanded back to the Assessing Officer for further verification, providing the assessee with a reasonable opportunity to present their case. en-us Tue, 15 May 2018 00:00:00 +0530 Fri, 18 May 2018 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360521 The Tribunal partially allowed the appeal, deleting the addition related to individual shareholders under Section 68 of the Income Tax Act as their identity was established. However, the matter concerning corporate shareholders was remanded back to the Assessing Officer for further verification, providing the assessee with a reasonable opportunity to present their case. Case-Laws Income Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360521