Share application money : Where Assessing Officer made additions under section 68 in respect of cash credit entries without properly examining ledger account of assessee and major portion of credit was repaid during year, said additions were to be deleted – CCIT (OSD)/Principal Commissioner of Income-tax, Central-2 v. Bhupendra Champaklal Dalal – [2024] 160 taxmann.com 645 (Bombay)