https://www.taxtmi.com/caselaws?id=384608 The Tribunal upheld the Commissioner (Appeals)'s decision to delete the addition of unexplained purchases made by the assessee from another company. The Tribunal found no basis to disturb the factual finding of the Commissioner (Appeals) regarding the genuineness of the transactions, leading to the dismissal of the Revenue's appeal. The decision was based on the consistency in decisions across cases, reliance on additional evidence provided by the assessee, and the comparison with a previous assessment year where similar additions were deleted. en-us Fri, 09 Aug 2019 00:00:00 +0530 Sun, 18 Aug 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384608 The Tribunal upheld the Commissioner (Appeals)'s decision to delete the addition of unexplained purchases made by the assessee from another company. The Tribunal found no basis to disturb the factual finding of the Commissioner (Appeals) regarding the genuineness of the transactions, leading to the dismissal of the Revenue's appeal. The decision was based on the consistency in decisions across cases, reliance on additional evidence provided by the assessee, and the comparison with a previous assessment year where similar additions were deleted. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384608