Share capital : Where assessee discharged onus and also established by additional evidence before Commissioner(Appeals) that it was director of company who was also major shareholder had been allotted shares and in remand report also, Assessing Officer had not drawn any adverse inference with respect to evidences submitted by assessee, therefore, Commissioner(Appeals) rightly deletion of Rs. 24.99 crores as identity, creditworthiness of person and genuineness of transaction had been established – Income Tax Officer, Ward-12(3)(1) v. Next Avenue Ventures (P.) Ltd. – [2024] 160 taxmann.com 76 (Mumbai – Trib.)