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Section 68 Contested: No Dubious Transactions Found, Investors Responded, No Income Addition for Assessee.

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Full Text of the Document

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....Addition u/s 68 - share application money alongwith premium - in response of the AO notices u/s 131/133(6) all investors having replied and support of the correctness of the share application money - there is no evidence on record which could suggest that any of the assessee’s eleven investor had been having any dubious transactions in their accounts - no addition....

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