Section 10(38) & 68 of the Income-tax Act, 1961—Cash credit— Assessee has successfully discharged the onus cast upon him by provisions of section 68 and such discharge of onus is purely a question of fact and therefore the judicial decisions relied upon by the DR would do no good on the peculiar plethora of evidences in respect of the facts of the case in hand and hence the judicial decisions relied upon by both the sides, though perused, but not considered on the facts of the case in hand. - KARUNA GARG V/s ITO - [2019] 178 ITD 823 (ITAT-DELHI)