https://www.taxtmi.com/caselaws?id=356958 The Tribunal set aside all appeals back to the AO for a thorough investigation to identify the real beneficiaries of accommodation entries and determine taxability. The AO was directed to obtain bank information, issue summons under section 131, and consider the Benami Property Transaction Act, emphasizing the need for concrete evidence from the Assessee. en-us Mon, 05 Feb 2018 00:00:00 +0530 Thu, 15 Mar 2018 10:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356958 The Tribunal set aside all appeals back to the AO for a thorough investigation to identify the real beneficiaries of accommodation entries and determine taxability. The AO was directed to obtain bank information, issue summons under section 131, and consider the Benami Property Transaction Act, emphasizing the need for concrete evidence from the Assessee. Case-Laws Income Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356958