https://www.taxtmi.com/caselaws?id=278694 The Tribunal upheld the CIT(A)'s decisions to delete disallowances under Section 40A(3) and Section 68, grant relief for unexplained expenditure, and remove additions for unexplained brokerage and commission expenses. The Tribunal emphasized the genuineness of transactions, adherence to legal provisions, and the necessity of verifying documentary evidence before making additions, ultimately dismissing the Revenue's appeal. en-us Fri, 09 Mar 2018 00:00:00 +0530 Mon, 18 Feb 2019 06:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278694 The Tribunal upheld the CIT(A)'s decisions to delete disallowances under Section 40A(3) and Section 68, grant relief for unexplained expenditure, and remove additions for unexplained brokerage and commission expenses. The Tribunal emphasized the genuineness of transactions, adherence to legal provisions, and the necessity of verifying documentary evidence before making additions, ultimately dismissing the Revenue's appeal. Case-Laws Income Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278694