https://www.taxtmi.com/caselaws?id=258166 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s decisions on all issues, including deletion of additions for unexplained loans, depreciation on fixed deposits, unexplained commission, unexplained share capital, depreciation on fixed assets, and unexplained unsecured loan. The Tribunal stressed the significance of adequate documentation, consistency in assessments, and acknowledged the difficulties in obtaining historical financial records. en-us Tue, 31 Mar 2015 00:00:00 +0530 Wed, 01 Apr 2015 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258166 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s decisions on all issues, including deletion of additions for unexplained loans, depreciation on fixed deposits, unexplained commission, unexplained share capital, depreciation on fixed assets, and unexplained unsecured loan. The Tribunal stressed the significance of adequate documentation, consistency in assessments, and acknowledged the difficulties in obtaining historical financial records. Case-Laws Income Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258166