Assessing Officer Wrongly Rejects Documents u/s 68; No Evidence of Share Transaction Falsification Found.

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....Addition u/s 68 - share application money and share premium - in absence of any falsity which have been found in the documents so submitted by the assessee company to prove the identity, creditworthiness and genuineness of the share transaction, these documents cannot be summarily rejected as has been done by the AO in the instant case - AT....