https://www.taxtmi.com/caselaws?id=244655 The ITAT upheld the CIT(A)'s decisions in both issues, emphasizing the lack of incriminating material and justification for the additions made by the AO. The judgment highlights the importance of evidence and material support in making additions during income tax assessments, ultimately leading to the dismissal of the Revenue's appeal. en-us Fri, 28 Feb 2014 00:00:00 +0530 Tue, 04 Mar 2014 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244655 The ITAT upheld the CIT(A)'s decisions in both issues, emphasizing the lack of incriminating material and justification for the additions made by the AO. The judgment highlights the importance of evidence and material support in making additions during income tax assessments, ultimately leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244655