Allowing the appeal of the revenue the Court held that the Assessing Officer clearly brought out as to how so-called investors, who were either shell companies or without any financial capacity, had brought in such monies for purpose of investment. Assessee had not established creditworthiness and genuineness of transaction and thus, failed to discharge primany onus cast upon it. Assessing Officer was justified in making addition under section 68 of the Act.  (AY.  2003-04)