https://www.taxtmi.com/caselaws?id=243667 The Tribunal allowed the appeal, directing the deletion of both disputed additions under sections 69 and 68 of the Act. Grounds 3, 4, and 5 were deemed general and did not require separate consideration. The judgment emphasized the significance of substantiated evidence in tax assessments and upheld the burden of proof principles for establishing transaction legitimacy. en-us Wed, 05 Feb 2014 00:00:00 +0530 Fri, 07 Feb 2014 13:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243667 The Tribunal allowed the appeal, directing the deletion of both disputed additions under sections 69 and 68 of the Act. Grounds 3, 4, and 5 were deemed general and did not require separate consideration. The judgment emphasized the significance of substantiated evidence in tax assessments and upheld the burden of proof principles for establishing transaction legitimacy. Case-Laws Income Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243667