https://www.taxtmi.com/caselaws?id=406475 The Tribunal upheld the deletion of the addition under Section 68 of the I.T. Act, 1961, confirming the assessee's proof of the identity, creditworthiness, and genuineness of transactions related to share capital/premium from corporate entities. The Revenue's appeal was dismissed as the A.O. failed to provide evidence contradicting the assessee's submissions, and the documentary evidence presented remained undisputed. en-us Tue, 13 Apr 2021 00:00:00 +0530 Tue, 13 Apr 2021 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406475 The Tribunal upheld the deletion of the addition under Section 68 of the I.T. Act, 1961, confirming the assessee's proof of the identity, creditworthiness, and genuineness of transactions related to share capital/premium from corporate entities. The Revenue's appeal was dismissed as the A.O. failed to provide evidence contradicting the assessee's submissions, and the documentary evidence presented remained undisputed. Case-Laws Income Tax Tue, 13 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406475