https://www.taxtmi.com/caselaws?id=413631 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal regarding discrepancies in stock value, cash in hand, and household withdrawals. The Tribunal emphasized the necessity of corroborative evidence and consistency in judicial decisions, aligning with previous rulings that additions cannot be made solely based on estimates or third-party statements without substantial evidence. The order was issued on 14.10.2021. en-us Thu, 14 Oct 2021 00:00:00 +0530 Sat, 20 Aug 2022 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413631 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal regarding discrepancies in stock value, cash in hand, and household withdrawals. The Tribunal emphasized the necessity of corroborative evidence and consistency in judicial decisions, aligning with previous rulings that additions cannot be made solely based on estimates or third-party statements without substantial evidence. The order was issued on 14.10.2021. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413631