https://www.taxtmi.com/caselaws?id=778710 HC dismissed the revenue's appeal and upheld the ITAT's deletion of the addition under section 68, finding that the provision cannot be invoked where share application money and share premium arise from investors whose identity, creditworthiness and genuineness were established by the assessee. The Court found no substantial question of law from the Tribunal's order and therefore ruled against the revenue. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778710 HC dismissed the revenue's appeal and upheld the ITAT's deletion of the addition under section 68, finding that the provision cannot be invoked where share application money and share premium arise from investors whose identity, creditworthiness and genuineness were established by the assessee. The Court found no substantial question of law from the Tribunal's order and therefore ruled against the revenue. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778710