https://www.taxtmi.com/caselaws?id=278168 For AY 2006-07, the Tribunal upheld the Revenue's appeal, reinstating the deletion of unexplained credits and interest addition u/s 68 due to the assessee's failure to prove the genuineness of the credits. For AY 2007-08, the Tribunal dismissed the Revenue's appeal, affirming the deletion of the TDS amount addition as it led to a double addition in the total income, deemed a rectifiable mistake and clear arithmetic error. en-us Tue, 12 Apr 2011 00:00:00 +0530 Tue, 15 Jan 2019 13:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278168 For AY 2006-07, the Tribunal upheld the Revenue's appeal, reinstating the deletion of unexplained credits and interest addition u/s 68 due to the assessee's failure to prove the genuineness of the credits. For AY 2007-08, the Tribunal dismissed the Revenue's appeal, affirming the deletion of the TDS amount addition as it led to a double addition in the total income, deemed a rectifiable mistake and clear arithmetic error. Case-Laws Income Tax Tue, 12 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278168