The Tribunal held that the assessee had discharged the onus cast under section 68 by furnishing confirmations, income-tax returns, audited financial statements, bank statements and other documentary evidence of all the share subscribers. The notices issued under section 133(6) were duly complied with, and summons under section 131 were served, establishing the identity of the subscribers. The subscribers possessed substantial share capital and free reserves, and their creditworthiness could not be doubted merely because they had low recurring income. Since the Assessing Officer failed to point out any defect in the evidence produced, the addition under section 68 was deleted. (AY. 2012-13 & 2014-15 to 2016-17)