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2018 (3) TMI 1736 - SCH - Income TaxReopening of assessment - addition u/s 68 - unexplained credit entries /share capital - non discharge of initial onus of proof by assessee to establish by cogent and reliable evidence of the identity of the investor companies, the credit-worthiness of the investors, and genuineness of the transaction - HELD THAT:- Civil Appeal is allowed, in terms of the signed reportable judgment.
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