https://www.taxtmi.com/caselaws?id=425293 The Tribunal allowed all the appeals filed by the assessees, directing the AO to delete the additions made under section 68 of the Income Tax Act, 1961. The Tribunal emphasized the importance of incriminating material for making additions in search assessments and upheld the right of the assessee to cross-examine witnesses whose statements were used against them. en-us Fri, 01 Jul 2022 00:00:00 +0530 Wed, 20 Jul 2022 09:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425293 The Tribunal allowed all the appeals filed by the assessees, directing the AO to delete the additions made under section 68 of the Income Tax Act, 1961. The Tribunal emphasized the importance of incriminating material for making additions in search assessments and upheld the right of the assessee to cross-examine witnesses whose statements were used against them. Case-Laws Income Tax Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425293