https://www.taxtmi.com/caselaws?id=174692 The Tribunal dismissed the department's appeal as infructuous due to the quashing of the order under section 263 for share application money. This decision rendered the basis for the addition made by the Assessing Officer no longer valid, leading to the Tribunal upholding the decision in favor of the assessee. en-us Thu, 15 Dec 2011 00:00:00 +0530 Wed, 14 Oct 2015 17:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174692 The Tribunal dismissed the department's appeal as infructuous due to the quashing of the order under section 263 for share application money. This decision rendered the basis for the addition made by the Assessing Officer no longer valid, leading to the Tribunal upholding the decision in favor of the assessee. Case-Laws Income Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174692