Share application money : Where assessee-company claimed to have received share application money, however returns of investors revealed meagre income and unsigned balance sheets of investors did not fortify creditworthiness of investors or genuineness of source of income from which investments were made, since assessee-company failed to discharge onus that was cast upon it as per first proviso to section 68, AO had rightly held share application money as unexplained cash credit – Mecon Engineering Services (P.) Ltd. v. Income-tax Officer – [2024] 160 taxmann.com 1044 (Raipur – Trib.)