https://www.taxtmi.com/caselaws?id=278466 The Tribunal dismissed the revenue's appeals for AY 2008-09, 2009-10, and 2012-13, upholding the Commissioner (Appeals)'s deletion of additions under Section 68. The Tribunal remanded the assessee's appeal for AY 2012-13 back to the AO for verification of additional evidence and fresh adjudication on the issues of transportation charges, purchase of goods, compensation for flat booking cancellation, rent paid to slum dwellers, and cash payments to slum dwellers. The Tribunal emphasized the importance of cross-examination, direct evidence, and fair adjudication in income tax proceedings. en-us Tue, 14 Nov 2017 00:00:00 +0530 Mon, 04 Feb 2019 19:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278466 The Tribunal dismissed the revenue's appeals for AY 2008-09, 2009-10, and 2012-13, upholding the Commissioner (Appeals)'s deletion of additions under Section 68. The Tribunal remanded the assessee's appeal for AY 2012-13 back to the AO for verification of additional evidence and fresh adjudication on the issues of transportation charges, purchase of goods, compensation for flat booking cancellation, rent paid to slum dwellers, and cash payments to slum dwellers. The Tribunal emphasized the importance of cross-examination, direct evidence, and fair adjudication in income tax proceedings. Case-Laws Income Tax Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278466