https://www.taxtmi.com/caselaws?id=326551 The Tribunal partially allowed the appeal of the assessee by deleting the addition of unexplained cash credit and the disallowance of TDS. The Tribunal found that the explanations provided for the cash credit from one source were satisfactory, leading to the deletion of that portion of the addition. Additionally, it was determined that the assessee was not liable to deduct TDS for the relevant year, resulting in the deletion of the disallowance under section 40(a)(ia). en-us Wed, 02 Mar 2016 00:00:00 +0530 Tue, 19 Apr 2016 11:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326551 The Tribunal partially allowed the appeal of the assessee by deleting the addition of unexplained cash credit and the disallowance of TDS. The Tribunal found that the explanations provided for the cash credit from one source were satisfactory, leading to the deletion of that portion of the addition. Additionally, it was determined that the assessee was not liable to deduct TDS for the relevant year, resulting in the deletion of the disallowance under section 40(a)(ia). Case-Laws Income Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326551