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2011 (8) TMI 1187 - AT - Income TaxAddition u/s 68 - Held that:- The requirement of law under section 68 in the case of capital contribution is that the identity of the contributor is required to be established by the assessee. The identity is not under challenge at all. Therefore, we are of the view that the ld. CIT(Appeals) rightly deleted the addition.
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