Dismissing the appeal of the revenue , the Tribunal held that ;when all the details vis-à-vis issue of share capital were submitted to the AO and the assessee had proved the identity, genuineness of transaction and creditworthiness of the parties by filing various documents including, PAN, CIN master data, share application form, Board Resolution, share certificate, confirmation of account, I.T. Acknowledgement receipt of subscribers, balancesheets, bank statements, reply to the notice issued u/s.133(6) of shareholders, affidavit filed by the directors of shareholder companies, sales-tax returns and share capital and reserves of shareholders, addition was not justified .(ITA No. 3924/Mum/2014 dt. 29-12-2017) (AY. 2010-11)