https://www.taxtmi.com/caselaws?id=392975 The Appellate Tribunal upheld the CIT(A)'s decision to delete the addition of undisclosed interest receipts, emphasizing the lack of evidence linking the assessee to the alleged payments. The Tribunal ruled that no liability could be imposed without evidence of interest payment, dismissing the Revenue's appeal due to the absence of legal proof for the A.O.'s presumption. en-us Fri, 28 Feb 2020 00:00:00 +0530 Tue, 03 Mar 2020 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392975 The Appellate Tribunal upheld the CIT(A)'s decision to delete the addition of undisclosed interest receipts, emphasizing the lack of evidence linking the assessee to the alleged payments. The Tribunal ruled that no liability could be imposed without evidence of interest payment, dismissing the Revenue's appeal due to the absence of legal proof for the A.O.'s presumption. Case-Laws Income Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392975