https://www.taxtmi.com/caselaws?id=210719 The Appellate Tribunal upheld the CIT(A)'s decision to delete additions concerning low yield of rice production and unsecured loans under section 68 of the Income Tax Act, 1961. Additionally, the Tribunal supported the admission of additional evidence under Rule 46A due to valid reasons provided by the assessee. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order in its entirety. en-us Fri, 06 Jan 2012 00:00:00 +0530 Mon, 20 Feb 2012 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210719 The Appellate Tribunal upheld the CIT(A)'s decision to delete additions concerning low yield of rice production and unsecured loans under section 68 of the Income Tax Act, 1961. Additionally, the Tribunal supported the admission of additional evidence under Rule 46A due to valid reasons provided by the assessee. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order in its entirety. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210719