Court Deletes Additions After Assessee Proves Source of Funds in Share Sale u/ss 147 and 68.

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....Reopening of assessment u/s 147 - Addition u/s 68 - transaction of the sale of shares - Assessee has explained the source of the source of funds available with buyer which is paid to the assessee, supported by the fact of the existence of the assets, its transfer to the buyer by assessee. - Additions deleted - AT....