https://www.taxtmi.com/caselaws?id=409990 The Tribunal set aside the order and remanded the matter to the AO for fresh consideration, directing the AO to provide the assessee with an opportunity to produce the directors of the investor companies and to decide the issue in accordance with the law. The Tribunal emphasized the importance of allowing cross-examination of any third-party statements used against the assessee. The appeal was partly allowed for statistical purposes. en-us Wed, 14 Jul 2021 00:00:00 +0530 Thu, 22 Jul 2021 08:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409990 The Tribunal set aside the order and remanded the matter to the AO for fresh consideration, directing the AO to provide the assessee with an opportunity to produce the directors of the investor companies and to decide the issue in accordance with the law. The Tribunal emphasized the importance of allowing cross-examination of any third-party statements used against the assessee. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409990