https://www.taxtmi.com/caselaws?id=219184 The Tribunal dismissed most of the revenue's appeals, upholding the CIT (A)'s deletions of various additions due to lack of evidence and reliance on presumptions. The only issue restored for fresh adjudication was the addition related to interest on delayed payments, emphasizing the need for a fair opportunity for the assessee to cross-examine the witness. en-us Tue, 31 Jan 2012 00:00:00 +0530 Fri, 07 Dec 2012 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219184 The Tribunal dismissed most of the revenue's appeals, upholding the CIT (A)'s deletions of various additions due to lack of evidence and reliance on presumptions. The only issue restored for fresh adjudication was the addition related to interest on delayed payments, emphasizing the need for a fair opportunity for the assessee to cross-examine the witness. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219184