https://www.taxtmi.com/caselaws?id=288707 The Tribunal dismissed the revenue's appeals challenging the deletion of additions on unexplained cash credits by the ld. CIT (A). It found that the deletions were justified and did not fall under the exceptions outlined in Circulars 03 of 2018 and 23 of 2019. The Tribunal concluded that the appeals were not maintainable due to the monetary limits specified in the Circulars, as the additions were not based on information from specified external sources. en-us Fri, 29 Nov 2019 00:00:00 +0530 Wed, 24 Jun 2020 09:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288707 The Tribunal dismissed the revenue's appeals challenging the deletion of additions on unexplained cash credits by the ld. CIT (A). It found that the deletions were justified and did not fall under the exceptions outlined in Circulars 03 of 2018 and 23 of 2019. The Tribunal concluded that the appeals were not maintainable due to the monetary limits specified in the Circulars, as the additions were not based on information from specified external sources. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288707