https://www.taxtmi.com/caselaws?id=382373 The Tribunal dismissed the Revenue's appeals for multiple assessment years, upholding the CIT(A)'s decisions to delete additions under Section 68 of the Income-tax Act and related disallowance of interest expenses. The Tribunal highlighted the lack of incriminating material, procedural lapses by the Assessing Officer, and the adequacy of documentary evidence presented by the assessee to establish the genuineness and creditworthiness of the transactions involving unsecured loans. en-us Fri, 18 Jan 2019 00:00:00 +0530 Mon, 01 Jul 2019 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382373 The Tribunal dismissed the Revenue's appeals for multiple assessment years, upholding the CIT(A)'s decisions to delete additions under Section 68 of the Income-tax Act and related disallowance of interest expenses. The Tribunal highlighted the lack of incriminating material, procedural lapses by the Assessing Officer, and the adequacy of documentary evidence presented by the assessee to establish the genuineness and creditworthiness of the transactions involving unsecured loans. Case-Laws Income Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382373