https://www.taxtmi.com/caselaws?id=427526 The Tribunal upheld the CIT(A)'s decision to restrict additions to unexplained cash payments scheduled up to the search date, dismissing the Department's appeals for Bankim Pandya and Ketan Pandya. The Tribunal found no evidence supporting the full cash payment at the time of the sale deed's registration, affirming the CIT(A)'s conclusion that further additions would be speculative without concrete proof. en-us Wed, 07 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 07:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427526 The Tribunal upheld the CIT(A)'s decision to restrict additions to unexplained cash payments scheduled up to the search date, dismissing the Department's appeals for Bankim Pandya and Ketan Pandya. The Tribunal found no evidence supporting the full cash payment at the time of the sale deed's registration, affirming the CIT(A)'s conclusion that further additions would be speculative without concrete proof. Case-Laws Income Tax Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427526