https://www.taxtmi.com/caselaws?id=288553 The Appellate Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition made by the Assessing Officer under section 41(1) of the Income Tax Act for the assessment year 2007-08. The Tribunal found that there was no evidence of cessation of liability as the assessee provided receipts proving payments, and the Revenue failed to rebut the CIT(A)'s findings. en-us Fri, 24 May 2013 00:00:00 +0530 Tue, 16 Jun 2020 14:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288553 The Appellate Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition made by the Assessing Officer under section 41(1) of the Income Tax Act for the assessment year 2007-08. The Tribunal found that there was no evidence of cessation of liability as the assessee provided receipts proving payments, and the Revenue failed to rebut the CIT(A)'s findings. Case-Laws Income Tax Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288553