https://www.taxtmi.com/caselaws?id=194984 The Tribunal dismissed the Department's appeals, upholding the CIT(A)'s decisions to delete the additions on account of unaccounted and undisclosed investment under Section 69B and disallowance of interest under Section 36(1)(iii). The Tribunal emphasized the need for concrete evidence to substantiate additions and rejected the reliance on presumptions and documents seized from third parties. en-us Mon, 01 Aug 2016 00:00:00 +0530 Tue, 10 Oct 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194984 The Tribunal dismissed the Department's appeals, upholding the CIT(A)'s decisions to delete the additions on account of unaccounted and undisclosed investment under Section 69B and disallowance of interest under Section 36(1)(iii). The Tribunal emphasized the need for concrete evidence to substantiate additions and rejected the reliance on presumptions and documents seized from third parties. Case-Laws Income Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194984