Held that  by submitting PAN number, address, income tax returns, audited financial statements of creditors and bank statement of share applicants had discharged onus to prove identity, creditworthiness and genuineness of its loan transactions with various companies and source of source had also been proved by assessee, accordingly the  loan transactions could not be treated as unexplained cash credit under section 68 of the Act.(AY. 2013-14)