Dismissing the  appeal of the revenue the Tribunal held that;  when the assesee has furnished merely because Assessing officer felt that share premium received by assessee was high, genuineness of transaction could not be doubted  when the assesee has filed sufficient evidences such as  such as share allotment details, annual return, details including name, address and PAN of shareholder who had subscribed to its shares etc   addition  cannot be made merely on the ground that  high premium was charged. (AY. 2012-13)