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Section 68 Case: Assessee Proves Identity and Creditworthiness, Leading to Deletion of Unexplained Cash Credit Additions.

Unexplained cash credit u/s 68 - share application and share premium money received from various entities - identification & creditworthiness of the shareholder/ investor company and the genuineness of the share transaction. - assessee has discharged the onus - additions deleted. .....

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