https://www.taxtmi.com/caselaws?id=271695 The Tribunal upheld the CIT (A)'s decision to delete additions of Rs. 70,00,000/- under Section 68 and Rs. 1,40,000/- on account of commission. It emphasized the importance of allowing the assessee to rebut evidence and the necessity for the AO to provide material evidence to support any additions. The Tribunal found no infirmity in the CIT (A)'s order and dismissed the revenue's appeal. en-us Mon, 11 Jan 2016 00:00:00 +0530 Sat, 13 Feb 2016 10:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271695 The Tribunal upheld the CIT (A)'s decision to delete additions of Rs. 70,00,000/- under Section 68 and Rs. 1,40,000/- on account of commission. It emphasized the importance of allowing the assessee to rebut evidence and the necessity for the AO to provide material evidence to support any additions. The Tribunal found no infirmity in the CIT (A)'s order and dismissed the revenue's appeal. Case-Laws Income Tax Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271695