https://www.taxtmi.com/caselaws?id=413854 The Tribunal allowed the appeal, deleting all additions made under section 68 of the Act. It emphasized the importance of proper verification by the AO and the need for substantial evidence before making such additions. The Tribunal refrained from addressing other grounds of appeal as they were deemed academic. en-us Wed, 22 Sep 2021 00:00:00 +0530 Fri, 22 Oct 2021 08:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413854 The Tribunal allowed the appeal, deleting all additions made under section 68 of the Act. It emphasized the importance of proper verification by the AO and the need for substantial evidence before making such additions. The Tribunal refrained from addressing other grounds of appeal as they were deemed academic. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413854