https://www.taxtmi.com/caselaws?id=340470 The Tribunal upheld the CIT(A)'s decision in a case involving disallowance under Section 40(a)(ia) of the Income Tax Act, where the AO failed to establish a contractor-contractee relationship, resulting in the deletion of the addition. Similarly, in a separate issue concerning an addition under Section 68, the Tribunal dismissed the revenue's appeal as the AO's doubts regarding unexplained cash credit were unsubstantiated, emphasizing the lack of inquiry into the legitimacy of subcontracting arrangements. In both instances, the CIT(A) ruled in favor of the assessee due to insufficient evidence and inquiry by the AO. en-us Mon, 20 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340470 The Tribunal upheld the CIT(A)'s decision in a case involving disallowance under Section 40(a)(ia) of the Income Tax Act, where the AO failed to establish a contractor-contractee relationship, resulting in the deletion of the addition. Similarly, in a separate issue concerning an addition under Section 68, the Tribunal dismissed the revenue's appeal as the AO's doubts regarding unexplained cash credit were unsubstantiated, emphasizing the lack of inquiry into the legitimacy of subcontracting arrangements. In both instances, the CIT(A) ruled in favor of the assessee due to insufficient evidence and inquiry by the AO. Case-Laws Income Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340470