No sec. 68 additions if assessee failed to produce persons who had applied as shareholders; SC dismissed SLP

IT: SLP dismissed against High Court ruling that additions made to income of assessee under section 68 in respect of amount received as share capital on ground that assessee expressed its inability to produce share applicants had rightly been set aside by Tribunal as assessee could not have been assessed to tax to find out person who had applied as shareholder

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