https://www.taxtmi.com/caselaws?id=283651 The Tribunal dismissed Revenue's appeals for assessment years 2000-01, 2001-02, and 2003-04, emphasizing the need for corroborative evidence and direct proof for income additions. The decision highlighted the inadequacy of relying solely on seized documents without substantial verification, leading to the deletion of additions based on insufficient evidence. The Tribunal's stance underscored the necessity of concrete evidence to support income assessments, ultimately upholding the CIT(A) order to delete the additions. en-us Tue, 03 Dec 2013 00:00:00 +0530 Fri, 04 Oct 2019 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283651 The Tribunal dismissed Revenue's appeals for assessment years 2000-01, 2001-02, and 2003-04, emphasizing the need for corroborative evidence and direct proof for income additions. The decision highlighted the inadequacy of relying solely on seized documents without substantial verification, leading to the deletion of additions based on insufficient evidence. The Tribunal's stance underscored the necessity of concrete evidence to support income assessments, ultimately upholding the CIT(A) order to delete the additions. Case-Laws Income Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283651