Assessing Officer made addition in hands of assesse company on account of failure of assessee to prove identity and genuineness of persons who had introduced share capital and on account of failure to prove capacity of loan creditors as well as genuineness of transactions-Commissioner (Appeals) held  that shareholders were all private limited companies who had made investments out of their share capital and reserve through banking channels and assessee had filed a confirmation from loan creditors, regarding advancing of loan by them along with confirmation date, cheque No. and other relevant information along with PAN of companies. Accordingly, he deleted additions. Order of CIT (A) is affirmed by the Tribunal. On appeal dismissing the appeal the Court held that since question of genuineness of investors who introduced share capital and capacity of persons from whom loan was borrowed and genuineness of transactions, had been considered at length by first appellate authority and revenue had failed to point out any infirmity in fact or law, no question of law arose for consideration.  (AY.  2009-10)