https://www.taxtmi.com/caselaws?id=375079 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 2.04 crores as unexplained share capital under Section 68, concluding that the assessee had provided sufficient evidence to prove the identity, creditworthiness, and genuineness of the transactions. The Tribunal dismissed the Revenue's appeal on merits, and as a result, the assessee's appeal was not pressed. Both appeals were dismissed. en-us Fri, 08 Feb 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375079 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 2.04 crores as unexplained share capital under Section 68, concluding that the assessee had provided sufficient evidence to prove the identity, creditworthiness, and genuineness of the transactions. The Tribunal dismissed the Revenue's appeal on merits, and as a result, the assessee's appeal was not pressed. Both appeals were dismissed. Case-Laws Income Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375079