https://www.taxtmi.com/caselaws?id=370097 The tribunal allowed the appeals, holding that the transactions were genuine and supported by adequate evidence. The additions under Section 68 were deleted, and Section 115BBE was deemed inapplicable. Issues regarding 26AS mismatch and HRA deduction were remanded for fresh assessment. The decision emphasized natural justice, evidentiary standards, and consistency with prior judicial rulings. en-us Mon, 05 Nov 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370097 The tribunal allowed the appeals, holding that the transactions were genuine and supported by adequate evidence. The additions under Section 68 were deleted, and Section 115BBE was deemed inapplicable. Issues regarding 26AS mismatch and HRA deduction were remanded for fresh assessment. The decision emphasized natural justice, evidentiary standards, and consistency with prior judicial rulings. Case-Laws Income Tax Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370097