https://www.taxtmi.com/caselaws?id=430243 The Tribunal upheld the Ld. CIT(A)'s decision to delete the addition made by the Ld. AO towards share application money and premium claimed during the relevant period. The Tribunal found no reason to interfere, considering the compliance with legal procedures, absence of fresh credit entry, and supporting documentation provided by the assessee. The revenue's appeal was dismissed based on verifiable facts and materials presented during the proceedings, favoring the assessee in this case. en-us Thu, 20 Oct 2022 00:00:00 +0530 Tue, 15 Nov 2022 09:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430243 The Tribunal upheld the Ld. CIT(A)'s decision to delete the addition made by the Ld. AO towards share application money and premium claimed during the relevant period. The Tribunal found no reason to interfere, considering the compliance with legal procedures, absence of fresh credit entry, and supporting documentation provided by the assessee. The revenue's appeal was dismissed based on verifiable facts and materials presented during the proceedings, favoring the assessee in this case. Case-Laws Income Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430243