Held that the Revenue authorities have not found any adverse material during the course of search or post search enquiries indicating that the assessee has received any bogus share capital or share premium. The order of CIT (A) deleting the addition was affirmed. (AY. 2009-10)
Dy. CIT v. BDR Builders & Developers (P) Ltd. (2022) 220 TTJ 921 / (2023) 221 DTR 394/199 ITD 757 (Delhi)(Trib)
S. 68 : Cash credits-Share capital-Share premium-Deletion of addition is affirmed.