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2022 (9) TMI 68 - ITAT DELHIAddition u/s 68 - share application money - Whether assessee has discharged its onus by establishing identity and creditworthiness of parties and genuineness of the transaction? - HELD THAT:- The assessee has not appeared even after giving giving sufficient opportunities either dispute or to contradict the findings of the CIT(A) and no documentary evidence made available before us to negate the findings of the A.O or CIT(A). In view of the above, we do not find any merit in the Grounds of Appeal of the assessee. Accordingly, the Grounds of Appeal No. 1 to 6 are dismissed.
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