https://www.taxtmi.com/caselaws?id=207246 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletion of additions under sections 69B and 45(3). It affirmed that the Assessing Officer failed to provide substantial evidence for the additions and misapplied the relevant provisions, ultimately ruling in favor of the assessee in both instances. en-us Wed, 24 Aug 2011 00:00:00 +0530 Mon, 05 Dec 2011 07:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207246 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletion of additions under sections 69B and 45(3). It affirmed that the Assessing Officer failed to provide substantial evidence for the additions and misapplied the relevant provisions, ultimately ruling in favor of the assessee in both instances. Case-Laws Income Tax Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207246