https://www.taxtmi.com/caselaws?id=418185 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision that the addition of commission income lacked substantial evidence and was based on presumptions. Emphasizing the need for concrete proof under section 153A, the Tribunal highlighted the importance of providing the assessee with a fair opportunity for cross-examination. Legal objections under Rule 27 were considered but dismissed as the appeal was already decided on merits. en-us Tue, 08 Feb 2022 00:00:00 +0530 Thu, 10 Feb 2022 08:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418185 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision that the addition of commission income lacked substantial evidence and was based on presumptions. Emphasizing the need for concrete proof under section 153A, the Tribunal highlighted the importance of providing the assessee with a fair opportunity for cross-examination. Legal objections under Rule 27 were considered but dismissed as the appeal was already decided on merits. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418185