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Tax Authorities Delete Additions u/ss 68 and 69C After Company Proves Investor's Identity and Transaction Validity.
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....Addition under section 68 being share capital received and addition under section 69C on account of commission - some of Directors did not appear in the case of assessee - the assessee-company has been able to prove the identity of the Investor, its creditworthiness and genuineness of the transaction in the matter. - Additions deleted - AT....