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2023 (8) TMI 277 - ITAT DELHIAddition u/s 68 - bogus share capital - HELD THAT:- As assessee had failed to prove either before the A.O. or before the CIT(A) regarding the genuineness of transaction relating to fresh share capital of Rs. 5,00,000/-. Apart from the same, there is no material before us to show that the transaction relating to fresh share capital are genuine. Thus, we find no error or infirmity the order of the CIT(A), accordingly, the grounds of Appeal of the assessee are dismissed.
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