https://www.taxtmi.com/caselaws?id=405888 The Tribunal upheld the additions made by the Assessing Officer for on-money paid by the assessee, disregarding discrepancies in land ownership and the absence of specific dates in incriminating documents. The Tribunal emphasized the acknowledgment of on-money receipt and the sufficiency of evidence, dismissing the assessee's reliance on decisions and the lack of cross-examination of a key witness. The Tribunal concluded by rejecting the Miscellaneous Applications, affirming the adequacy of evidence and the insufficiency of grounds to challenge the additions. en-us Fri, 05 Mar 2021 00:00:00 +0530 Thu, 01 Apr 2021 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405888 The Tribunal upheld the additions made by the Assessing Officer for on-money paid by the assessee, disregarding discrepancies in land ownership and the absence of specific dates in incriminating documents. The Tribunal emphasized the acknowledgment of on-money receipt and the sufficiency of evidence, dismissing the assessee's reliance on decisions and the lack of cross-examination of a key witness. The Tribunal concluded by rejecting the Miscellaneous Applications, affirming the adequacy of evidence and the insufficiency of grounds to challenge the additions. Case-Laws Income Tax Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405888