Held that the assessee has furnished names, address PAN, copies of bank account etc of investor companies. Addition is deleted. (AY. 2006-07 to 2012-13)
Dy. CIT v. Mahavir Ashok Enterprises (P) Ltd (2023) 223 TTJ 947 (Raipur)(Trib)
S. 68 : Cash credits-Share application-Furnished names, address PAN, copies of bank account etc of investor companies-Addition is deleted.