https://www.taxtmi.com/caselaws?id=407371 The Tribunal allowed the appeal in part, deleting the addition under Section 68 based on bogus entries and remanding the issue under Section 69 for further verification. Emphasizing compliance with CBDT directives and the real income theory, the Tribunal protected the assessee from penalties due to the accountant's errors. en-us Fri, 30 Apr 2021 00:00:00 +0530 Sat, 08 May 2021 08:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407371 The Tribunal allowed the appeal in part, deleting the addition under Section 68 based on bogus entries and remanding the issue under Section 69 for further verification. Emphasizing compliance with CBDT directives and the real income theory, the Tribunal protected the assessee from penalties due to the accountant's errors. Case-Laws Income Tax Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407371