Assessee Discharges Burden on Share Capital with Proof of Identity, Genuineness, and Creditworthiness; Addition Unsustainable Without AO Evidence.

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....Addition of the share capital - Once the assessee has furnished the adequate evidence/material, the burden of the assessee is discharged in proving identity of shareholders, genuineness of transaction and creditworthiness of shareholder - in a case, wherein the shareholders have neither denied the investment nor any enquiry has been made by AO or adverse material was brought on record - addition not unsustainable in law....