https://www.taxtmi.com/caselaws?id=183306 The Tribunal partly allowed the revenue's appeal, remanding the matter back to the AO for further investigation regarding the 12 parties identified by the Investigation Wing and two additional parties. The AO is directed to conduct thorough inquiries, including examining the concerned parties and allowing the assessee to cross-examine them if necessary. The Tribunal upheld the CIT(A)'s decision to delete the addition for the remaining 30 parties due to lack of adverse information and sufficient evidence provided by the assessee. en-us Fri, 16 Apr 2010 00:00:00 +0530 Sat, 04 Jun 2016 14:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183306 The Tribunal partly allowed the revenue's appeal, remanding the matter back to the AO for further investigation regarding the 12 parties identified by the Investigation Wing and two additional parties. The AO is directed to conduct thorough inquiries, including examining the concerned parties and allowing the assessee to cross-examine them if necessary. The Tribunal upheld the CIT(A)'s decision to delete the addition for the remaining 30 parties due to lack of adverse information and sufficient evidence provided by the assessee. Case-Laws Income Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183306