Dismissing the appeal of the revenue the Tribunal held that share premium cannot be assessed as revenue receipt. Followed Credit Suisse Business Analysis (India) (P). Ltd. v. ACIT (2016) 72 taxmann.com 131 (Mum.)(Trib.)  CIT v. Green Infra Ltd (2017) 392 ITR 7  (Bom.)(HC). Order in Cornerstone Property Investment Pvt Ltd v. ITO (ITA No. 665/Bang/217 dt. 9-2-2018 was distinguished on the ground that the addition was made u/s. 68 by doubting the genuineness. (AY. 2011-12)