The  assessee had received certain amount on account of share capital including share premium. Assessing Officer made an addition under section 68 treating aforesaid share capital and premium as unexplained cash credit. CIT(A) deleted the addition on the ground that the assessee had established the identity, genuineness of transaction and creditworthiness of investor. On appeal the Tribunal affirmed the order of the CIT(A).  AY. 2012-13)