Section 56(2)(viib) of the Income Tax Act, 1961– Income from other sources– AO made addition on account of alleged excess share premium was not justified when those very shares were sold in next financial year at much higher amount after proper due diligence that too to a non-resident buyer and there is no case of unaccounted money being brought in the garb of share premium– Clearview Healthcare P. Ltd. vs. Income tax Officer [2020] 203 TTJ (Delhi) 349