Court Rules on Unexplained Cash Credit: Mere Document Rejection Insufficient u/s 68 & 153A of Income Tax Act.

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....Unexplained cash credit u/s 68 - identity, genuineness and creditworthiness of subscribers - assessment u/s 153A - Merely rejecting the documents does not amount that assessee has not prove the identity, genuineness and creditworthiness of subscribers - AT....