https://www.taxtmi.com/caselaws?id=244343 The Tribunal allowed the appellant's appeal after condoning a delay in filing Cross Objections, upheld the genuineness of share transactions, and deleted unexplained gifts and disallowances under Section 14A due to the absence of incriminating material. The Tribunal emphasized the necessity of incriminating material for additions under Section 153A in completed assessments and remanded the issue of disallowance under Rule 8D for fresh adjudication, allowing the Revenue's appeal for statistical purposes. en-us Wed, 22 Jan 2014 00:00:00 +0530 Wed, 10 Apr 2019 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244343 The Tribunal allowed the appellant's appeal after condoning a delay in filing Cross Objections, upheld the genuineness of share transactions, and deleted unexplained gifts and disallowances under Section 14A due to the absence of incriminating material. The Tribunal emphasized the necessity of incriminating material for additions under Section 153A in completed assessments and remanded the issue of disallowance under Rule 8D for fresh adjudication, allowing the Revenue's appeal for statistical purposes. Case-Laws Income Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244343