https://www.taxtmi.com/caselaws?id=378434 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO, emphasizing the lack of corroborative evidence to support the claims of unaccounted cash transactions. The Tribunal reiterated the importance of primary evidence and the burden of proof resting with the department. The appeals filed by the revenue were dismissed, and the cross objections filed by the assessee were rendered infructuous. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378434 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO, emphasizing the lack of corroborative evidence to support the claims of unaccounted cash transactions. The Tribunal reiterated the importance of primary evidence and the burden of proof resting with the department. The appeals filed by the revenue were dismissed, and the cross objections filed by the assessee were rendered infructuous. Case-Laws Income Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378434