https://www.taxtmi.com/caselaws?id=463892 The HC upheld the Tribunal's deletion of an addition under s.68, finding the Tribunal had conducted a detailed factual review and accepted the assessee's production of documents and establishment of source (including source of source). The Tribunal noted investor companies were active and had invested from their own resources, and that corresponding additions had already been made in the subscribing companies' hands, obviating further addition against the assessee. The HC concluded there were no substantial questions of law arising for consideration. en-us Fri, 26 Apr 2024 00:00:00 +0530 Sat, 20 Sep 2025 15:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463892 The HC upheld the Tribunal's deletion of an addition under s.68, finding the Tribunal had conducted a detailed factual review and accepted the assessee's production of documents and establishment of source (including source of source). The Tribunal noted investor companies were active and had invested from their own resources, and that corresponding additions had already been made in the subscribing companies' hands, obviating further addition against the assessee. The HC concluded there were no substantial questions of law arising for consideration. Case-Laws Income Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463892