S. 68 : Cash credits-Search and seizure-Unsecured loans-Established identity and creditworthiness of lenders and genuineness of transactions, transactions through banking Channels, sufficient funds, and assessed to tax-Un explained investment-Sufficient cash balance-Deletion of addition by CIT(A) is affirmed-Loan carried forward from earlier year-No addition can be made-Share application money-Arithmetic error-Deletion of addition is affirmed-Interest-Consequential-Interest under section 234C only on returned income and not assessed income. [S.69A, 132, 153A, 234A, 234B, 234C]