Unexplained Cash Credit u/s 68: AO Dismisses Evidence But Fails to Prove Falsity, No Income Addition Made.

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....Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the assessee and not made any effort to establish any falsity or untruth in the same - No addition - AT....