https://www.taxtmi.com/caselaws?id=219932 The Tribunal dismissed the department's appeals for all assessment years, upholding the CIT(A)'s deletion of additions made under Section 69 of the Income Tax Act and acceptance of additional evidence under Rule 46A. The Tribunal also allowed the assessee's appeal regarding the disallowance of labor charges, finding the payments genuine and supported by evidence. The Tribunal emphasized the thorough investigation conducted and the genuineness of the transactions, leading to the favorable outcome for the assessee. en-us Wed, 08 Aug 2012 00:00:00 +0530 Wed, 02 Jan 2013 15:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219932 The Tribunal dismissed the department's appeals for all assessment years, upholding the CIT(A)'s deletion of additions made under Section 69 of the Income Tax Act and acceptance of additional evidence under Rule 46A. The Tribunal also allowed the assessee's appeal regarding the disallowance of labor charges, finding the payments genuine and supported by evidence. The Tribunal emphasized the thorough investigation conducted and the genuineness of the transactions, leading to the favorable outcome for the assessee. Case-Laws Income Tax Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219932