Court Rules Assessee Not Beneficiary of Unexplained Cash Credit; 0.1% Commission Deemed Income u/s 68.

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....Addition u/s. 68 - unexplained cash credit - investment out of his undisclosed source - employer used/mis-used the account of the assessee with his knowledge and signature - Additions deleted being not real beneficiary - commission of 0.1% needs to be computed as the income of the assessee.....