https://www.taxtmi.com/caselaws?id=382722 The Tribunal allowed the appeals and cross objections of the assessee, deleting the additions made by the A.O. and upholding the deletions made by the CIT(A). The Tribunal emphasized the importance of incriminating material for additions under Section 153A, the necessity of cross-examination for fair assessment, and the requirement of evidence to support additions under Section 68. en-us Thu, 14 Feb 2019 00:00:00 +0530 Tue, 09 Jul 2019 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382722 The Tribunal allowed the appeals and cross objections of the assessee, deleting the additions made by the A.O. and upholding the deletions made by the CIT(A). The Tribunal emphasized the importance of incriminating material for additions under Section 153A, the necessity of cross-examination for fair assessment, and the requirement of evidence to support additions under Section 68. Case-Laws Income Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382722