https://www.taxtmi.com/caselaws?id=176931 The tribunal dismissed the department's appeals for both assessment years, affirming the CIT(A)'s deletion of additions made under Section 68 for unaccounted sale proceeds of shares and on account of unaccounted commission. The tribunal emphasized the necessity of independent verification by the AO and the sufficiency of evidence provided by the assessee. The decision in CIT vs. Vishal Holding and Capital Pvt. Ltd. was instrumental in supporting the assessee's case. en-us Wed, 27 May 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176931 The tribunal dismissed the department's appeals for both assessment years, affirming the CIT(A)'s deletion of additions made under Section 68 for unaccounted sale proceeds of shares and on account of unaccounted commission. The tribunal emphasized the necessity of independent verification by the AO and the sufficiency of evidence provided by the assessee. The decision in CIT vs. Vishal Holding and Capital Pvt. Ltd. was instrumental in supporting the assessee's case. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176931