https://www.taxtmi.com/caselaws?id=363519 The Revenue's challenges regarding the deletion of additions under Section 68 and related to commission paid were dismissed by the Tribunal. The Tribunal upheld the CIT(A)'s decision, finding no need to interfere as facts were similar to a previous assessment year. The Tribunal also dismissed the Revenue's argument on the admissibility of additional evidence under Rule 46A. The Tribunal found the CIT(A)'s orders for the relevant assessment years to be legally sound, based on substantial evidence, and dismissed the Revenue's appeals. However, for the assessment year 2011-12, the Tribunal partly allowed the assessee's appeal, remanding the matter back to the AO for reconsideration. en-us Mon, 09 Jul 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363519 The Revenue's challenges regarding the deletion of additions under Section 68 and related to commission paid were dismissed by the Tribunal. The Tribunal upheld the CIT(A)'s decision, finding no need to interfere as facts were similar to a previous assessment year. The Tribunal also dismissed the Revenue's argument on the admissibility of additional evidence under Rule 46A. The Tribunal found the CIT(A)'s orders for the relevant assessment years to be legally sound, based on substantial evidence, and dismissed the Revenue's appeals. However, for the assessment year 2011-12, the Tribunal partly allowed the assessee's appeal, remanding the matter back to the AO for reconsideration. Case-Laws Income Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363519