https://www.taxtmi.com/caselaws?id=371807 The Tribunal allowed the appeal, deleting both the addition towards unexplained cash credit under Section 68 and the addition towards unexplained expenditure on commission. The decision was based on the lack of concrete evidence against the assessee and the genuine nature of the transactions as supported by the provided documentation. The Tribunal emphasized that suspicion, however strong, could not replace concrete evidence in making additions under the Income Tax Act. en-us Fri, 07 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371807 The Tribunal allowed the appeal, deleting both the addition towards unexplained cash credit under Section 68 and the addition towards unexplained expenditure on commission. The decision was based on the lack of concrete evidence against the assessee and the genuine nature of the transactions as supported by the provided documentation. The Tribunal emphasized that suspicion, however strong, could not replace concrete evidence in making additions under the Income Tax Act. Case-Laws Income Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371807