https://www.taxtmi.com/caselaws?id=413989 The departmental appeal was dismissed, and the assessee's cross-objection was allowed. The Tribunal upheld the CIT(A)'s deletions and directions, emphasizing the significance of documentary evidence to establish transaction genuineness under Section 68 and the retrospective applicability of the second proviso to Section 40(a)(ia). en-us Mon, 13 Sep 2021 00:00:00 +0530 Fri, 05 Aug 2022 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413989 The departmental appeal was dismissed, and the assessee's cross-objection was allowed. The Tribunal upheld the CIT(A)'s deletions and directions, emphasizing the significance of documentary evidence to establish transaction genuineness under Section 68 and the retrospective applicability of the second proviso to Section 40(a)(ia). Case-Laws Income Tax Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413989