https://www.taxtmi.com/caselaws?id=393249 The Tribunal allowed the appeal of the assessee, deleting the addition made by the AO and the enhancement by the CIT(A). The Tribunal emphasized the importance of documentary evidence over presumptions and upheld the necessity of following procedural requirements for enhancement of assessment. en-us Fri, 06 Mar 2020 00:00:00 +0530 Mon, 09 Mar 2020 08:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393249 The Tribunal allowed the appeal of the assessee, deleting the addition made by the AO and the enhancement by the CIT(A). The Tribunal emphasized the importance of documentary evidence over presumptions and upheld the necessity of following procedural requirements for enhancement of assessment. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393249