https://www.taxtmi.com/caselaws?id=428422 The Tribunal dismissed the Department's appeals, upholding the deletion of additions under Sections 68 and 69C, and allowed the assessee's cross-objections, deleting the addition of interest payment from undisclosed sources. The Tribunal emphasized the necessity of incriminating material for making additions in completed assessments under Section 153A and the insufficiency of presumptions and unverified entries as a basis for additions. en-us Mon, 26 Sep 2022 00:00:00 +0530 Fri, 30 Sep 2022 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428422 The Tribunal dismissed the Department's appeals, upholding the deletion of additions under Sections 68 and 69C, and allowed the assessee's cross-objections, deleting the addition of interest payment from undisclosed sources. The Tribunal emphasized the necessity of incriminating material for making additions in completed assessments under Section 153A and the insufficiency of presumptions and unverified entries as a basis for additions. Case-Laws Income Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428422