https://www.taxtmi.com/caselaws?id=299765 The Tribunal upheld the CIT(A)'s decision to delete additions related to cash payments and interest payments, emphasizing the lack of corroborative evidence from the AO to support the additions based on seized materials. The Tribunal found that the seized documents were not reliable evidence and that the AO's conclusions lacked concrete evidence, leading to the dismissal of the Revenue's appeals. en-us Fri, 28 Sep 2018 00:00:00 +0530 Wed, 29 Dec 2021 08:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299765 The Tribunal upheld the CIT(A)'s decision to delete additions related to cash payments and interest payments, emphasizing the lack of corroborative evidence from the AO to support the additions based on seized materials. The Tribunal found that the seized documents were not reliable evidence and that the AO's conclusions lacked concrete evidence, leading to the dismissal of the Revenue's appeals. Case-Laws Income Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299765