Held, that the assessee had returned the unsecured loans outstanding to various parties who happened to be directors of the assessee-company or their close relatives and thereafter the money so repaid was brought back in the form of share capital and share premium. The assessee had filed all the documents and evidence relating to these investors in the form of names, addresses, Income-tax returns, permanent account numbers and confirmations before the Assessing Officer which matched the documents filed by these investors before the Assessing Officer in response to notices under section 133(6) of the Act. The order of Commissioner (Appeals) had dealt with each and every aspect of the issue in great depth and passed a speaking and reasoned order while deleting the addition. Deletion of addition is not justified. (AY. 2015-16)