The assessee-company was a Non-Banking Finance Company (NBFC) and during the year under consideration was engaged in the business of share broking and sub-broking, finance, etc . The AO made addition on account of share capital and premium and also on account of unsecured loan.  CIT (A) deleted the addition . Dismissing the appeal of the revenue the Appellate Tribunal held that the assessee had submitted complete details of bank account particulars, PAN, ITRs and financials etc. of share applicants . In response to notice issued under S.  133(6), share applicants had confirmed investment made by them in assessee-company along with source of their investment . Accordingly the Appellate Tribunal held that  mere non-production of directors, without bringing any contrary material on record, could not be adversely viewed against assessee (AY .2012 13 )