https://www.taxtmi.com/caselaws?id=380158 The Tribunal dismissed the jurisdictional challenge against the search under section 132, as the appellant did not press the ground. Regarding the addition of INR 7,500,000 based on a disputed receipt, the Tribunal found discrepancies in the documents and lack of corroborative evidence, leading to the deletion of the addition. The Tribunal highlighted inconsistencies in the transaction details and the absence of original title deeds, ultimately allowing the appeal in part. en-us Mon, 13 May 2019 00:00:00 +0530 Wed, 15 May 2019 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380158 The Tribunal dismissed the jurisdictional challenge against the search under section 132, as the appellant did not press the ground. Regarding the addition of INR 7,500,000 based on a disputed receipt, the Tribunal found discrepancies in the documents and lack of corroborative evidence, leading to the deletion of the addition. The Tribunal highlighted inconsistencies in the transaction details and the absence of original title deeds, ultimately allowing the appeal in part. Case-Laws Income Tax Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380158