https://www.taxtmi.com/caselaws?id=238097 The ITAT upheld the CIT(A)'s decision to delete the addition of Rs. 18,65,220/- under Section 68 of the Income Tax Act. The tribunal found the assessee satisfactorily explained the source of the sum through genuine purchase and sale of shares, despite discrepancies in client codes and transaction dates. Errors in client codes were deemed common and not indicative of wrongdoing. The appeal by the department was dismissed. en-us Wed, 12 Jun 2013 00:00:00 +0530 Tue, 15 Oct 2013 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238097 The ITAT upheld the CIT(A)'s decision to delete the addition of Rs. 18,65,220/- under Section 68 of the Income Tax Act. The tribunal found the assessee satisfactorily explained the source of the sum through genuine purchase and sale of shares, despite discrepancies in client codes and transaction dates. Errors in client codes were deemed common and not indicative of wrongdoing. The appeal by the department was dismissed. Case-Laws Income Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238097