https://www.taxtmi.com/caselaws?id=400738 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,26,84,602/-, classifying the seized document as a "dumb document." The Tribunal found that the AO's addition lacked material evidence, was based on presumptions, and the document did not meet the criteria to levy a tax charge. The appeal filed by the Revenue was dismissed. en-us Wed, 11 Nov 2020 00:00:00 +0530 Wed, 18 Nov 2020 09:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400738 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,26,84,602/-, classifying the seized document as a "dumb document." The Tribunal found that the AO's addition lacked material evidence, was based on presumptions, and the document did not meet the criteria to levy a tax charge. The appeal filed by the Revenue was dismissed. Case-Laws Income Tax Wed, 11 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400738