https://www.taxtmi.com/caselaws?id=192254 The High Court upheld the Tribunal's decision to delete the addition of unexplained cash credit under section 68 by the Assessing Officer. The Tribunal found the assessee had provided genuine and complete details regarding the transactions, which were accepted as legitimate. The Court determined that the Tribunal's decision was based on factual evidence and proper record evaluation, with no unreasonable or perverse findings. The appeal was dismissed, affirming the deletion of the addition of unexplained cash credit under section 68. en-us Tue, 25 Sep 2012 00:00:00 +0530 Sat, 06 Jun 2026 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192254 The High Court upheld the Tribunal's decision to delete the addition of unexplained cash credit under section 68 by the Assessing Officer. The Tribunal found the assessee had provided genuine and complete details regarding the transactions, which were accepted as legitimate. The Court determined that the Tribunal's decision was based on factual evidence and proper record evaluation, with no unreasonable or perverse findings. The appeal was dismissed, affirming the deletion of the addition of unexplained cash credit under section 68. Case-Laws Income Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192254