https://www.taxtmi.com/caselaws?id=222033 The Tribunal dismissed the revenue's appeal against the CIT(A)'s order for assessment year 2001-02 under the IT Act. The Tribunal upheld the deletion of Rs.46,20,541 added under section 68 for unexplained cash credit, citing proper documentation and compliance with laws. Additionally, the Tribunal upheld the deletion of Rs.29,54,941 disallowed under section 43B for expenses, as the interest payments were made before the return filing deadline, complying with section 43B. The revenue's appeal was dismissed, affirming the CIT(A)'s decisions on both issues. en-us Fri, 15 Feb 2013 00:00:00 +0530 Thu, 11 Apr 2013 12:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222033 The Tribunal dismissed the revenue's appeal against the CIT(A)'s order for assessment year 2001-02 under the IT Act. The Tribunal upheld the deletion of Rs.46,20,541 added under section 68 for unexplained cash credit, citing proper documentation and compliance with laws. Additionally, the Tribunal upheld the deletion of Rs.29,54,941 disallowed under section 43B for expenses, as the interest payments were made before the return filing deadline, complying with section 43B. The revenue's appeal was dismissed, affirming the CIT(A)'s decisions on both issues. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222033