https://www.taxtmi.com/caselaws?id=169142 The Tribunal partially allowed the revenue's appeal, restoring the issue of share application money for two individuals for re-adjudication due to discrepancies in evidence and lack of proof of exemption under section 10(26) for the other two individuals. The deletion made by the ld. Commissioner of Income Tax (Appeals) was reversed for the latter two individuals based on insufficient evidence to prove the source of their investments. en-us Mon, 14 Jul 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169142 The Tribunal partially allowed the revenue's appeal, restoring the issue of share application money for two individuals for re-adjudication due to discrepancies in evidence and lack of proof of exemption under section 10(26) for the other two individuals. The deletion made by the ld. Commissioner of Income Tax (Appeals) was reversed for the latter two individuals based on insufficient evidence to prove the source of their investments. Case-Laws Income Tax Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169142