Held that the assessee has proved the capacity and creditworthiness of the existing share holders. Addition is deleted. (AY. 2012-13, 2013-14)
Hiranandani Health Care (P) Ltd. v. CIT(A)(2023) 225 TTJ 397 /157 taxmann.com 551 (Mum)(Trib)
S. 68 : Cash credits-Share premium-Existing share holders-Capacity and creditworthiness is proved-Addition is deleted.