Held that   the Assessing Officer had accepted that the investments were the unaccounted money of an individual of the V. M. group which had gone through the books of BIEL and consequently, to the assessee. Once it was accepted that this money was the unaccounted income of that individual, no addition could be made in the hands of the assessee. All the documents pertaining the assessee vis-a-vis BIEL had been duly furnished by the assessee and no deficiency had been noted therein by the Assessing Officer. The Assessing Officer also admitted that the transactions between BIEL and the assessee-company were genuine. This being so, there was no case for an addition under section 68 of the Act as the assessee had duly proved all the three necessary ingredients of section 68.  (AY.2013-14, 2014-15)