Tribunal held  that mere submission of confirmations and Income-tax details were not enough to justify payment of monies as share premium when the financial aspects of the recipient company would not merit such investments. While four out of the eleven share applicants were not traceable at the given addresses and one did not respond to the summons, the documents filed by the others were not sufficient in the eyes of law to discharge the burden cast upon the assessee to prove the genuineness of the transactions. Addition is  affirmed.  (AY.2012-13)