https://www.taxtmi.com/caselaws?id=794312 Section 68 was held inapplicable where fully recorded share transactions were part of a regular trading business, routed through banking channels and a demat account, squared up quickly, and already reflected in business results. On those undisputed facts, the Tribunal found no element of unexplained cash credit and deleted the addition on the merits. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794312 Section 68 was held inapplicable where fully recorded share transactions were part of a regular trading business, routed through banking channels and a demat account, squared up quickly, and already reflected in business results. On those undisputed facts, the Tribunal found no element of unexplained cash credit and deleted the addition on the merits. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794312