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2017 (9) TMI 1974 - AT - Income TaxAddition u/s 68 - Discharge of burden of proof - HELD THAT:- The assessee has furnished written submissions and therein furnished the details of evidences furnished by it in order to discharge the initial burden of proof placed upon it. The assessee has discharged the initial burden of proof in this year. Accordingly, consistent with the view taken by the co-ordinate bench in AY 2006-07 in the case of Netscape Software P Ltd. [2012 (5) TMI 486 - ITAT, MUMBAI] we uphold the order passed by Ld CIT(A) - Appeal filed by the revenue is dismissed.
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