https://www.taxtmi.com/caselaws?id=409832 The ITAT allowed the appeal, granting the exemption u/s 54F and deleting the addition of Rs. 17,00,000 under section 68. The judgment emphasized the prospective application of amendments and the necessity of proper examination of affidavits and documentary evidence before making additions under section 68. en-us Mon, 12 Jul 2021 00:00:00 +0530 Sat, 17 Jul 2021 22:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409832 The ITAT allowed the appeal, granting the exemption u/s 54F and deleting the addition of Rs. 17,00,000 under section 68. The judgment emphasized the prospective application of amendments and the necessity of proper examination of affidavits and documentary evidence before making additions under section 68. Case-Laws Income Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409832