https://www.taxtmi.com/caselaws?id=427984 The Tribunal allowed the revenue's appeal, setting aside the CIT(A)'s order on the addition made under Section 56(2)(viib) of the Income Tax Act. The Tribunal remanded the issue of interest rate discrepancy back to the AO for verification, allowing the revenue's ground for statistical purposes. en-us Mon, 19 Sep 2022 00:00:00 +0530 Tue, 20 Sep 2022 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427984 The Tribunal allowed the revenue's appeal, setting aside the CIT(A)'s order on the addition made under Section 56(2)(viib) of the Income Tax Act. The Tribunal remanded the issue of interest rate discrepancy back to the AO for verification, allowing the revenue's ground for statistical purposes. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427984