https://www.taxtmi.com/caselaws?id=421892 The Tribunal allowed the appeal, deleting additions made by the Assessing Officer based on voluntary disclosure before the Settlement Commission and allowing the deduction of education cess. The judgment emphasized the requirement for incriminating evidence to support additions and upheld the deductibility of education cess, citing jurisdictional precedent and CBDT circulars. en-us Wed, 23 Mar 2022 00:00:00 +0530 Tue, 03 May 2022 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421892 The Tribunal allowed the appeal, deleting additions made by the Assessing Officer based on voluntary disclosure before the Settlement Commission and allowing the deduction of education cess. The judgment emphasized the requirement for incriminating evidence to support additions and upheld the deductibility of education cess, citing jurisdictional precedent and CBDT circulars. Case-Laws Income Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421892