https://www.taxtmi.com/caselaws?id=411420 The Tribunal allowed the appeal of the assessee, reversing the additions made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) regarding the share capital and unsecured loans. The Tribunal also found the approval under Section 153D to be invalid but did not need to adjudicate further on this issue due to the favorable decision on the primary grounds. en-us Mon, 23 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411420 The Tribunal allowed the appeal of the assessee, reversing the additions made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) regarding the share capital and unsecured loans. The Tribunal also found the approval under Section 153D to be invalid but did not need to adjudicate further on this issue due to the favorable decision on the primary grounds. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411420