Sec. 9 of the Income-tax Act, 1961 – Income - The assessee preferred SLP against the finding of High Court regarding additions under Section 68 of the Act in favour of the Revenue by setting aside the orders of the CIT (A) and ITAT deleting the addition made by the AO of the sum corresponding to 65185 shareholders and directing the corresponding addition of the said sum to the income of the Assessee for AY 1996-97. Leave granted. - JET LITE (INDIA) LTD. V/s CIT - [2020] 270 TAXMAN 091 (SC)