No question of law arises if genuineness of investor introducing share capital considered by appellate authority

INCOME TAX : Where question of genuineness of investors who introduced share capital and capacity of persons from whom loan was borrowed and genuineness of transactions, had been considered at length by First Appellate Authority and revenue had failed to point out any infirmity in fact or law, said sums could not be added as unexplained investments of assessee under section 68

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