https://www.taxtmi.com/caselaws?id=279692 The Tribunal upheld the CIT (A)'s decision to delete additions related to unexplained share capital, premium, and unsecured loans. It also supported the deletion of disallowance under Section 14A. The Tribunal ruled in favor of the assessee regarding the validity of assessment orders under Section 153A without incriminating material and the violation of principles of natural justice due to the lack of cross-examination opportunity. The revenue's appeals were dismissed, and the assessee's cross-objections were allowed. en-us Fri, 11 Jan 2019 00:00:00 +0530 Mon, 01 Apr 2019 06:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279692 The Tribunal upheld the CIT (A)'s decision to delete additions related to unexplained share capital, premium, and unsecured loans. It also supported the deletion of disallowance under Section 14A. The Tribunal ruled in favor of the assessee regarding the validity of assessment orders under Section 153A without incriminating material and the violation of principles of natural justice due to the lack of cross-examination opportunity. The revenue's appeals were dismissed, and the assessee's cross-objections were allowed. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279692