https://www.taxtmi.com/caselaws?id=209334 The High Court upheld the ITAT's decision to delete additions under section 68 of the Income Tax Act. The Revenue's appeal against the Settlement Commission's order was dismissed as they failed to substantiate over-valuation charges. The court found no legal question and deemed the CIT(A)'s decision, based on the Settlement Commission's final order implicitly accepted by the Revenue, appropriate. en-us Tue, 21 Dec 2010 00:00:00 +0530 Tue, 23 Jul 2013 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209334 The High Court upheld the ITAT's decision to delete additions under section 68 of the Income Tax Act. The Revenue's appeal against the Settlement Commission's order was dismissed as they failed to substantiate over-valuation charges. The court found no legal question and deemed the CIT(A)'s decision, based on the Settlement Commission's final order implicitly accepted by the Revenue, appropriate. Case-Laws Income Tax Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209334