https://www.taxtmi.com/caselaws?id=103323 The Tribunal upheld the CIT(A)'s decision in both appeals, dismissing the Revenue's appeal regarding the deletion of addition made on account of cash payments and allowing the assessee's appeal concerning the addition on account of profit on the sale of goods. The Tribunal emphasized the applicability of Rule 6DD(j) in the first issue and the lack of evidence provided by the Assessing Officer in the second issue, ultimately ruling in favor of the assessee in both instances. en-us Mon, 26 Jun 2000 00:00:00 +0530 Wed, 22 Feb 2012 13:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103323 The Tribunal upheld the CIT(A)'s decision in both appeals, dismissing the Revenue's appeal regarding the deletion of addition made on account of cash payments and allowing the assessee's appeal concerning the addition on account of profit on the sale of goods. The Tribunal emphasized the applicability of Rule 6DD(j) in the first issue and the lack of evidence provided by the Assessing Officer in the second issue, ultimately ruling in favor of the assessee in both instances. Case-Laws Income Tax Mon, 26 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103323