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Unexplained Share Application Money Added u/s 68; Defunct Companies Revived Post-Assessment After Meeting Statutory Requirements.

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....Unexplained share application money - Addition u/s 68 - Lot of developments have taken place after the addition - the defunct companies at the time of assessment, as pointed out by the AO, have resurrected back to life after statutory compliances were fulfilled - Additions confirmed - AT....

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