Court Finds No Substantial Law Question in Unexplained Credits Case u/s 68; Assessee Proves Transaction Authenticity.

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....Addition u/s 68 - unexplained credits in the books of account - Not only were creditworthiness, identity and genuineness established, but also the valuation stood established. Pertinently, nothing contrary to be valuation report produced by the respondent/assessee is available on record. No substantial question of law arises. - HC....