Assessing Officer's Rejection of Share Application Documents u/s 68 Deemed Unjustified; Assessee Proves Compliance.

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....Unexplained cash credit addition u/s 68 - share application money - the assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the share applicants, thereafter the onus shifted to AO to disprove the documents furnished by assessee cannot be brushed aside by the AO to draw adverse view cannot be countenanced.....