Company Fails to Prove Share Capital Authenticity; Order Affirmed u/s 68 for Unexplained Cash Credits.

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....Unexplained cash credits u/s 68 - appellant company has failed to prove the identity, genuineness and creditworthiness of the parties to whom the share capital including premium was issued - since the assessee failed to rebut the findings of the revenue, the order of the ld CIT(A) is hereby affirmed - AT....