Shanti Prime Publication Pvt. Ltd.
Section 68 of the Income Tax Act, 1961 — Cash Credit — SLP dismissed against High Court ruling that once genuineness, creditworthiness and identity of investors were established, no addition could be made as cash credit on ground that shares were issued at excess premium — Principal Commissioner of income tax vs. Rohtak Chain Co. P. Ltd. [2019] 266 Taxman 459 (SC)