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2019 (2) TMI 727 - DELHI HIGH COURTAddition u/s 68 - amounts received towards share transactions was that AOP was not an income tax payee - Held that:- This Court notices, at the outset, that the assessee never claimed that the AOP was a firm or income tax payee. By all accounts, it appears to have been formed only by way of a venture for only one transaction, i.e. securing of shares, which was the subject matter of business venture. In these circumstances, the concurrent finding of fact on this account is sound and does not call for interference. - Decided against revenue
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