https://www.taxtmi.com/caselaws?id=195094 The Tribunal dismissed the revenue's appeals for both assessment years, upholding the CIT(A)'s decisions to delete additions made by the AO. The Tribunal found that the assessee maintained proper records, provided satisfactory explanations, and the AO lacked adverse material to justify the additions. The revenue's challenges on jewelry making charges, repair charges on old jewelry, and unexplained share premium were all rejected. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195094 The Tribunal dismissed the revenue's appeals for both assessment years, upholding the CIT(A)'s decisions to delete additions made by the AO. The Tribunal found that the assessee maintained proper records, provided satisfactory explanations, and the AO lacked adverse material to justify the additions. The revenue's challenges on jewelry making charges, repair charges on old jewelry, and unexplained share premium were all rejected. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195094