https://www.taxtmi.com/caselaws?id=257213 The Tribunal partially allowed the assessee's appeals by deleting various additions made by the AO and CIT(A) without conclusive evidence. The Tribunal emphasized the requirement for the Revenue to substantiate additions with concrete proof rather than assumptions. The Tribunal dismissed the Revenue's appeals, highlighting the burden of proof on the Revenue to disprove the assessee's explanations. en-us Fri, 13 Feb 2015 00:00:00 +0530 Wed, 04 Mar 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257213 The Tribunal partially allowed the assessee's appeals by deleting various additions made by the AO and CIT(A) without conclusive evidence. The Tribunal emphasized the requirement for the Revenue to substantiate additions with concrete proof rather than assumptions. The Tribunal dismissed the Revenue's appeals, highlighting the burden of proof on the Revenue to disprove the assessee's explanations. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257213