https://www.taxtmi.com/caselaws?id=345622 The High Court allowed the appeal to condone the delay in filing. The appeal under Section 260A of the Income Tax Act was admitted against an order by the Income Tax Appellate Tribunal. The case involved interpreting Section 68 concerning a sum of Rs. 3.10 crores. The Court found the investor's documents genuine and upheld the ITAT decision. The absence of the investor during AO examination did not affect genuineness. The appeal was dismissed in favor of the Assessee. en-us Tue, 04 Jul 2017 00:00:00 +0530 Sat, 22 Jul 2017 08:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345622 The High Court allowed the appeal to condone the delay in filing. The appeal under Section 260A of the Income Tax Act was admitted against an order by the Income Tax Appellate Tribunal. The case involved interpreting Section 68 concerning a sum of Rs. 3.10 crores. The Court found the investor's documents genuine and upheld the ITAT decision. The absence of the investor during AO examination did not affect genuineness. The appeal was dismissed in favor of the Assessee. Case-Laws Income Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345622