https://www.taxtmi.com/caselaws?id=281520 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals in IT(SS)A Nos. 436 & 440/Ahd/2012. The additions made by the Assessing Officer were deleted as they lacked corroborative evidence and were based on assumptions and unreliable documents. The Tribunal upheld the CIT(A)'s decisions, emphasizing the necessity of corroborative evidence in making additions under the Income-tax Act. en-us Wed, 12 Apr 2017 00:00:00 +0530 Sat, 22 Jun 2019 06:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281520 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals in IT(SS)A Nos. 436 & 440/Ahd/2012. The additions made by the Assessing Officer were deleted as they lacked corroborative evidence and were based on assumptions and unreliable documents. The Tribunal upheld the CIT(A)'s decisions, emphasizing the necessity of corroborative evidence in making additions under the Income-tax Act. Case-Laws Income Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281520