Assessee successfully proves identity, capacity, and genuineness of transactions; Section 68 addition found unsustainable.

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....Addition u/s 68 - assessee submitted all details alongwith affidavit of lenders - all lender also confirm in response to notice 133(6) - all the three ingredients such as identities of the parties, capacity and creditworthiness of the parties and genuineness proved - addition unsustainable....