https://www.taxtmi.com/caselaws?id=338881 The case involved the Revenue's appeal against the deletion of additions made to the income of the assessee on account of gifts under Section 153C of the Income Tax Act. The Tribunal ruled in favor of the assessee, emphasizing the necessity of incriminating evidence to invoke Section 153C. The Court upheld the Tribunal's decision, dismissing the Revenue's appeal as no substantial question of law arose. en-us Fri, 13 Jan 2017 00:00:00 +0530 Tue, 14 Feb 2017 08:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338881 The case involved the Revenue's appeal against the deletion of additions made to the income of the assessee on account of gifts under Section 153C of the Income Tax Act. The Tribunal ruled in favor of the assessee, emphasizing the necessity of incriminating evidence to invoke Section 153C. The Court upheld the Tribunal's decision, dismissing the Revenue's appeal as no substantial question of law arose. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338881