https://www.taxtmi.com/caselaws?id=425070 The Tribunal allowed the appeals, deleting the additions made under Section 68 and setting aside the enhancement of income under Section 251(1) by invoking Section 56(2)(viib). The Tribunal emphasized the need for proper inquiry and consideration of documentary evidence and valuation methods as prescribed by law. en-us Tue, 12 Jul 2022 00:00:00 +0530 Tue, 01 Nov 2022 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425070 The Tribunal allowed the appeals, deleting the additions made under Section 68 and setting aside the enhancement of income under Section 251(1) by invoking Section 56(2)(viib). The Tribunal emphasized the need for proper inquiry and consideration of documentary evidence and valuation methods as prescribed by law. Case-Laws Income Tax Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425070