https://www.taxtmi.com/caselaws?id=360759 The tribunal dismissed both appeals of the Revenue, upholding the findings of the First Appellate Authority on all contested issues. The tribunal found that the additions made by the AO were based on assumptions and presumptions without substantiating evidence and that the First Appellate Authority's factual findings were correct and uncontroverted. en-us Fri, 18 May 2018 00:00:00 +0530 Mon, 21 May 2018 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360759 The tribunal dismissed both appeals of the Revenue, upholding the findings of the First Appellate Authority on all contested issues. The tribunal found that the additions made by the AO were based on assumptions and presumptions without substantiating evidence and that the First Appellate Authority's factual findings were correct and uncontroverted. Case-Laws Income Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360759