https://www.taxtmi.com/caselaws?id=217911 The ITAT dismissed the revenue's appeal, upholding the decision of the Ld. CIT(A) to admit additional evidence under Rule 46A and delete the disputed amount of Rs.10,48,340/- for AY 2007-08. The ITAT found that the Ld. CIT(A) appropriately considered the circumstances, including the difficulty in accessing parties involved, and ruled in favor of the assessee based on the genuineness of brokerage payments supported by the additional evidence. The ITAT deemed the revenue's appeal lacking merit, affirming the deletion of the disputed amount. en-us Fri, 19 Oct 2012 00:00:00 +0530 Tue, 30 Oct 2012 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217911 The ITAT dismissed the revenue's appeal, upholding the decision of the Ld. CIT(A) to admit additional evidence under Rule 46A and delete the disputed amount of Rs.10,48,340/- for AY 2007-08. The ITAT found that the Ld. CIT(A) appropriately considered the circumstances, including the difficulty in accessing parties involved, and ruled in favor of the assessee based on the genuineness of brokerage payments supported by the additional evidence. The ITAT deemed the revenue's appeal lacking merit, affirming the deletion of the disputed amount. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217911