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Unexplained Share Application Money u/s 68: Sufficient Documentation Leads to No Interference in Tax Commissioner's Order.

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....Unexplained share application money u/s 68 - the ld. CIT (A) has duly satisfied himself as the assessee and the parties could provide documents relating to identity, genuineness and creditworthiness of the amounts received along with confirmations, address, cheque number and PAN. Hence, we decline to interfere with the order of the ld. CIT (A) on this issue. - AT....