https://www.taxtmi.com/caselaws?id=424839 The Tribunal partly allowed the Assessee's appeals and dismissed the Revenue's appeals in cross appeals against the CIT(A) order for assessment years 2013-14, 2014-15, and 2015-16. The additions made in the hands of the Assessee were deleted due to lack of supporting evidence, with some upheld on commission payments. The validity of approval under section 153D was upheld, and the Tribunal found no merit in the additions based on conjectures without evidence. The order was pronounced on 07.07.2022. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sat, 09 Jul 2022 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424839 The Tribunal partly allowed the Assessee's appeals and dismissed the Revenue's appeals in cross appeals against the CIT(A) order for assessment years 2013-14, 2014-15, and 2015-16. The additions made in the hands of the Assessee were deleted due to lack of supporting evidence, with some upheld on commission payments. The validity of approval under section 153D was upheld, and the Tribunal found no merit in the additions based on conjectures without evidence. The order was pronounced on 07.07.2022. Case-Laws Income Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424839