https://www.taxtmi.com/caselaws?id=408717 The Tribunal allowed the appeal, deleting the additions made by the AO and confirmed by the CIT(A). The Tribunal held that the assessee had discharged the primary onus of establishing the genuineness of the transactions, and the revenue failed to provide any cogent evidence to sustain the additions. The appeal was allowed in favor of the assessee. en-us Thu, 17 Jun 2021 00:00:00 +0530 Sat, 19 Jun 2021 10:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408717 The Tribunal allowed the appeal, deleting the additions made by the AO and confirmed by the CIT(A). The Tribunal held that the assessee had discharged the primary onus of establishing the genuineness of the transactions, and the revenue failed to provide any cogent evidence to sustain the additions. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408717