https://www.taxtmi.com/caselaws?id=241106 The ITAT allowed the appeal for statistical purposes, emphasizing the need for thorough verification and substantiation of claims in cases involving unexplained income under Section 68 of the Act and related additions. The ITAT directed the AO to verify the transaction through brokers, assess genuineness, and examine supporting documents to ensure a fair hearing and a fresh decision based on substantial evidence provided by the appellant. en-us Tue, 22 Oct 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241106 The ITAT allowed the appeal for statistical purposes, emphasizing the need for thorough verification and substantiation of claims in cases involving unexplained income under Section 68 of the Act and related additions. The ITAT directed the AO to verify the transaction through brokers, assess genuineness, and examine supporting documents to ensure a fair hearing and a fresh decision based on substantial evidence provided by the appellant. Case-Laws Income Tax Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241106