https://www.taxtmi.com/caselaws?id=407935 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO under section 143(3) r.w.s. 153C of the Income Tax Act, 1961, based on transactions found in Cloud Data. The Tribunal found that the transactions were owned by Manglam Group and were already taxed as per the Settlement Commission's acceptance. The appeals of the Revenue for the assessment years 2014-15 to 2017-18 were dismissed, with the Tribunal finding no grounds to interfere with the CIT(A)'s order. en-us Mon, 14 Sep 2020 00:00:00 +0530 Wed, 26 May 2021 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407935 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO under section 143(3) r.w.s. 153C of the Income Tax Act, 1961, based on transactions found in Cloud Data. The Tribunal found that the transactions were owned by Manglam Group and were already taxed as per the Settlement Commission's acceptance. The appeals of the Revenue for the assessment years 2014-15 to 2017-18 were dismissed, with the Tribunal finding no grounds to interfere with the CIT(A)'s order. Case-Laws Income Tax Mon, 14 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407935