Allowing the appeal the Tribunal held that since there were no enquiries made nor any evidence to reject documents filed by assessee, addition is not called for. (AY. 2015-16)
Balgopal Cold Storages (P.) Ltd. v. ITO (2023) 202 ITD 362 (Delhi) (Trib.)
S. 68 : Cash credits-Share application money-No enquiries made nor any evidence to reject documents filed by assessee, addition is not called for.