Unexplained cash credit, non-genuine purchases additions rightly deleted. Interest expenses disallowance rightly deleted due to sufficient capital.

Unexplained cash credit addition rightly deleted as amount credited in sales account and offered as income. Non-genuine purchases addition rightly deleted based on assessee's reconciliation proving purchase and corresponding sale duly recorded. Interest expenses disallowance rightly deleted as assessee had sufficient capital and reserves to give interest-bearing advances. .....

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