Court Deletes Income Additions Due to Lack of Evidence in Bogus Share Deals u/s 68 and 115BBE.

Bogus share transactions - Addition u/s. 68 r.w.s. 115BBE - If it is to be held that assessee has routed his own unaccounted money, then there has to be some material to provide live link nexus to show that the unaccounted money has been routed under the garb of transaction of purchase and sale of shares - Additions deleted. .....

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