Section 56 of the Income Tax Act, 1961 — Income from other sources — Provisions of section 56(2)(vii)(c)(ii) would not apply as prior to allotment of shares of company to assessee, there were only two shareholders viz, assessee and his brother and whatever excess benefit was passed on to assessee was out of shareholding held by his brother — Assistant Commissioner of income tax vs. Y Venkanna Choudhary [2020] 180 ITD 166 (Vishakhapatnam-trib)