https://www.taxtmi.com/caselaws?id=403574 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete additions under Section 68 and related to commission paid for accommodation entries. Additionally, the Tribunal upheld the admission of additional evidence under Rule 46A. It was found that the assessee had proved the genuineness, identity, and creditworthiness of the share applicant parties, and the CIT(A) had appropriately considered all evidence and provided sufficient opportunity to the Assessing Officer. en-us Thu, 21 Jan 2021 00:00:00 +0530 Tue, 02 Feb 2021 14:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403574 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete additions under Section 68 and related to commission paid for accommodation entries. Additionally, the Tribunal upheld the admission of additional evidence under Rule 46A. It was found that the assessee had proved the genuineness, identity, and creditworthiness of the share applicant parties, and the CIT(A) had appropriately considered all evidence and provided sufficient opportunity to the Assessing Officer. Case-Laws Income Tax Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403574