TMI BlogAddition u/s 68 - CIT(A) accepts that these companies actually exist and have capacity to make...Addition u/s 68 - CIT(A) accepts that these companies actually exist and have capacity to make investments in assessee company as it was proved in the case of the investigation at Ahmedabad and Baroda. The CIT(A) also observed that the assessee has discharged his onus of burden of proof in respect of identity of investor, creditworthiness and genuineness of the transaction. - No additions - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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