ITO vs Synergy Finlease Pvt. Ltd.
Whether the addition of Rs. 4,85,58,000/- made by the AO u/s 68 of the IT Act, 1961 on account of share capital and share premium was justified --- Held No; Whether the assessee discharged its onus to establish identity, creditworthiness, and genuineness of share applicants --- Held No; Whether the Ld. CIT(A) was correct in deleting the addition --- Held No.
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