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2022 (11) TMI 1431 - AT - Income TaxAddition u/s 68 - addition of investment made in share capital of SBQ Steels Ltd - CIT(A) also confirmed the action of the AO - HELD THAT:- Nothing was produced to prove that the investments in shares of SBQ Steels Ltd., by the assessees are out of the explained investment. Since the assessees could not produce anything before us, we dismiss this issue of the assessees and the orders of the lower authorities are confirmed.
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