Held that as the transactions were carried out in the normal course of business, they would not attract the rigours of provisions of section 56(2)(vii). The provisions of section 56(2)(vii) were introduced as an anti-abuse measure and to prevent laundering of unaccounted income under the garb of gifts. There were no such allegations and no case of tax evasion or tax abuse had been made out against the assessee. In fact, the transactions were ordinary transactions of issue of rights shares to existing shareholders in proportion to their existing shareholding and therefore, no case of abuse or tax evasion could be made out against the assessee. Order of CIT (A) deleting the addition was affirmed. (AY.2014-15)