https://www.taxtmi.com/caselaws?id=217849 The Tribunal upheld the CIT(A)'s decision regarding the stock discrepancy issue, ruling that the addition based on the bank's stock statement was not warranted. On the matter of non-deduction of tax under section 194H, the Tribunal referred the issue back to the AO to ascertain the precise tax liability, partially granting the Revenue's appeal for statistical purposes. en-us Fri, 19 Oct 2012 00:00:00 +0530 Thu, 25 Oct 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217849 The Tribunal upheld the CIT(A)'s decision regarding the stock discrepancy issue, ruling that the addition based on the bank's stock statement was not warranted. On the matter of non-deduction of tax under section 194H, the Tribunal referred the issue back to the AO to ascertain the precise tax liability, partially granting the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217849