Unexplained Cash Credits u/s 68: Assessee Fails to Prove Identity, Genuineness, and Creditworthiness in Tax Dispute.

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....Unexplained cash credits u/s.68 - amount collected on behalf of its sister concern - all three relevant parameters of identity, genuineness and creditworthiness have not been discharged at assessee’s behest in its endeavor to delete the impugned addition - AT....