https://www.taxtmi.com/caselaws?id=414000 The Tribunal allowed the appeal, emphasizing the importance of proper scrutiny and independent investigation before making additions under section 68 of the Income Tax Act. The decision highlighted the necessity for authorities to provide clear reasoning and conduct thorough investigations, ensuring the burden of proof is met by the assessee while also emphasizing fair treatment and consistency in similar cases. en-us Mon, 11 Oct 2021 00:00:00 +0530 Tue, 26 Oct 2021 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414000 The Tribunal allowed the appeal, emphasizing the importance of proper scrutiny and independent investigation before making additions under section 68 of the Income Tax Act. The decision highlighted the necessity for authorities to provide clear reasoning and conduct thorough investigations, ensuring the burden of proof is met by the assessee while also emphasizing fair treatment and consistency in similar cases. Case-Laws Income Tax Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414000