https://www.taxtmi.com/caselaws?id=405820 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s deletions of additions under Sections 68 and 41(1) of the Income Tax Act. The Tribunal found that the amounts in question were refunds of earlier advances and advances for plot bookings, respectively, and not unexplained cash credits or trading liabilities. The decision was pronounced on 25.03.2021. en-us Thu, 25 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405820 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s deletions of additions under Sections 68 and 41(1) of the Income Tax Act. The Tribunal found that the amounts in question were refunds of earlier advances and advances for plot bookings, respectively, and not unexplained cash credits or trading liabilities. The decision was pronounced on 25.03.2021. Case-Laws Income Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405820