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Unexplained Funds Added as Share Capital Upheld by CIT(A) u/s 68 of Income Tax Act.

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....Addition u/s 68 - AO observed that unexplained money of the assessee brought into its business in the guise of share capital/share premium - For the cogent reasons recorded by the AO, he made the impugned addition u/s 68 which has been upheld by the Ld. CIT(A). - Additions confirmed - AT....