https://www.taxtmi.com/caselaws?id=371147 The Tribunal allowed both appeals of the Assessee, deleting the additions made under Section 68 and the penalty imposed under Section 271D. The Tribunal emphasized that the provisions of Sections 68 and 269SS were not applicable to the facts of the case, particularly in the context of transactions between husband and wife. The judgment was pronounced on 27-11-2018. en-us Tue, 27 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371147 The Tribunal allowed both appeals of the Assessee, deleting the additions made under Section 68 and the penalty imposed under Section 271D. The Tribunal emphasized that the provisions of Sections 68 and 269SS were not applicable to the facts of the case, particularly in the context of transactions between husband and wife. The judgment was pronounced on 27-11-2018. Case-Laws Income Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371147