https://www.taxtmi.com/highlights?id=55287 Addition u/s 68 read with section 115BB - Authorities below have not drawn any adverse inference against the claim of the assessee. Rather AO as well as ld. CIT (A) kept on essay writing spree on the basis of surmises in making the impugned addition by completely ignoring the evidence available on record, hence addition made by the AO and confirmed by the ld. CIT (A) is not sustainable on merit also. - AT en-us Sat, 24 Oct 2020 19:31:46 +0530 Sat, 24 Oct 2020 19:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55287 Addition u/s 68 read with section 115BB - Authorities below have not drawn any adverse inference against the claim of the assessee. Rather AO as well as ld. CIT (A) kept on essay writing spree on the basis of surmises in making the impugned addition by completely ignoring the evidence available on record, hence addition made by the AO and confirmed by the ld. CIT (A) is not sustainable on merit also. - AT Highlights Income Tax Sat, 24 Oct 2020 19:31:46 +0530 https://www.taxtmi.com/highlights?id=55287