https://www.taxtmi.com/caselaws?id=294380 The Court affirmed the deletion of additions made by the Assessing Officer under section 68 of the Income Tax Act for the assessment year 2005-06. The additions related to the sale of shares and gifts received. The Court held that as the issues were based on concessions and factual findings, they could not be entertained. The Tribunal's decisions were upheld, emphasizing the significance of legal precedents and factual evidence in tax disputes. en-us Wed, 18 Jan 2012 00:00:00 +0530 Fri, 09 Apr 2021 16:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294380 The Court affirmed the deletion of additions made by the Assessing Officer under section 68 of the Income Tax Act for the assessment year 2005-06. The additions related to the sale of shares and gifts received. The Court held that as the issues were based on concessions and factual findings, they could not be entertained. The Tribunal's decisions were upheld, emphasizing the significance of legal precedents and factual evidence in tax disputes. Case-Laws Income Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294380