Held that, when share application form, copy of cheque, cheque deposit slips, copy of bank statement, copy of share certificates, copy of source of funds, copy of board resolution, certificate of incorporation, copy of Memorandum of Association (MOU) etc. were filed with respect to all investor entities, further, all investor entities had sufficient net worth to make investment, its proves assessee had successfully discharged onus cast upon it u/s. 68. Additions were unjustified. (AY. 2011-12)