https://www.taxtmi.com/caselaws?id=263055 The Tribunal upheld the CIT(A)'s decision to delete the addition under section 69C of the IT Act, as the transaction was declared null and void by the Civil Judge, Ghaziabad, and lacked evidence of the alleged cash transaction. The department's appeal was dismissed, affirming the CIT(A)'s ruling. en-us Fri, 13 Feb 2015 00:00:00 +0530 Wed, 26 Aug 2015 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263055 The Tribunal upheld the CIT(A)'s decision to delete the addition under section 69C of the IT Act, as the transaction was declared null and void by the Civil Judge, Ghaziabad, and lacked evidence of the alleged cash transaction. The department's appeal was dismissed, affirming the CIT(A)'s ruling. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263055