Tribunal held that nothing had been brought on record by the Department to substantiate the fact that the assessee’s unaccounted money was routed in the books in the garb of share capital. It is trite law that no addition could be made merely on the basis of allegation, suspicion, conjectures or surmises. Upon perusal of these documents, it could be said that the primary onus cast on the assessee in terms of the requirement of section 68, was duly fulfilled and the onus was on the Department to controvert the evidence furnished by the assessee. Nothing had been brought on record by the Department to substantiate the fact that the assessee’s unaccounted money was routed in the books in the garb of share capital. (AY. 2010-11)