Tribunal held that in order to invoke provisions of section 56(2)(viib), it is essential that excess amount is received by company from a resident and this should be examined first. As there was no discussion in assessment order on aspect as to whether person from whom amount in question was received by assessee-company was a resident in India or not in relevant year and passport of person in question was filed as additional evidence for first time before Tribunal, matter was to be remanded to Assessing Officer. (AY. 2015-16)