https://www.taxtmi.com/caselaws?id=427151 The tribunal dismissed the Revenue's appeal, confirming that the additions under Sections 68 and 56(2)(viib) were rightly deleted by the CIT(A). The decision emphasized the adequacy of the evidence provided by the assessee and the appropriateness of the valuation method used for the preference shares. en-us Fri, 15 Jul 2022 00:00:00 +0530 Fri, 02 Sep 2022 10:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427151 The tribunal dismissed the Revenue's appeal, confirming that the additions under Sections 68 and 56(2)(viib) were rightly deleted by the CIT(A). The decision emphasized the adequacy of the evidence provided by the assessee and the appropriateness of the valuation method used for the preference shares. Case-Laws Income Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427151