Section 68 of the Income Tax Act, 1961 — Cash Credit — Addition under section 68 could not be made as assessee company issued its shares at premium to subscribing company and subscribing company had explained that shares were taken on premium out of loan taken from NBFCs and had given immediate source and had also given documents and confirmations from NBFC companies confirming loan out of borrowings—Prime Comfort Products P. Ltd. vs. Assistant Commissioner of income tax [2019] 179 ITD 647 (Delhi-trib)