https://www.taxtmi.com/caselaws?id=408829 The Tribunal dismissed the Revenue's appeal for the Assessment Year 2013-14, condoning a 52-day delay in filing. The additions under sections 68 and 2(22)(e) of the Income Tax Act were deleted by the CIT(A) after verifying loan confirmations and other documents. The Tribunal upheld the CIT(A)'s decision, emphasizing the need for proper documentation and adherence to legal precedents in tax matters. en-us Thu, 13 May 2021 00:00:00 +0530 Wed, 23 Jun 2021 10:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408829 The Tribunal dismissed the Revenue's appeal for the Assessment Year 2013-14, condoning a 52-day delay in filing. The additions under sections 68 and 2(22)(e) of the Income Tax Act were deleted by the CIT(A) after verifying loan confirmations and other documents. The Tribunal upheld the CIT(A)'s decision, emphasizing the need for proper documentation and adherence to legal precedents in tax matters. Case-Laws Income Tax Thu, 13 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408829