https://www.taxtmi.com/caselaws?id=405891 The tribunal dismissed the revenue's appeals and upheld the CIT(A)'s decision to delete the additions made by the AO under Section 68 of the Income Tax Act for the assessment years 2010-11, 2011-12, and 2013-14. It was concluded that the additions resulted in double counting of the same transactions recorded in the master cash book and ledger, with no justification for separate additions. The appeals were dismissed, confirming consistent findings across all three years. en-us Mon, 22 Mar 2021 00:00:00 +0530 Wed, 31 Mar 2021 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405891 The tribunal dismissed the revenue's appeals and upheld the CIT(A)'s decision to delete the additions made by the AO under Section 68 of the Income Tax Act for the assessment years 2010-11, 2011-12, and 2013-14. It was concluded that the additions resulted in double counting of the same transactions recorded in the master cash book and ledger, with no justification for separate additions. The appeals were dismissed, confirming consistent findings across all three years. Case-Laws Income Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405891