No sec. 68 additions on sale of shares if purchase transactions of said shares had been accepted as genuine

Where Assessing Officer had accepted purchase of shares by assessee as genuine transaction, in such a case, when assessee sold said shares subsequently, AO could not make addition of entire sale consideration to assessee's income under sec. 68 taking a view that amount so realised was nothing but assessee's own unaccounted money

Refer:[2018] 100 taxmann.com 439 (Delhi - Trib.)