https://www.taxtmi.com/caselaws?id=305117 The ITAT Delhi upheld the CIT(A)'s decisions on all issues, dismissing the Revenue's appeal in its entirety. The additions on account of discrepancies in bank account credits, brokers' accounts, and non-deduction of TDS were found unsustainable due to lack of proper opportunity and violation of natural justice principles. Additionally, the disallowance under section 14A was deemed inapplicable as the assessee had only invested in share application money. en-us Mon, 27 Apr 2020 00:00:00 +0530 Thu, 17 Nov 2022 21:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305117 The ITAT Delhi upheld the CIT(A)'s decisions on all issues, dismissing the Revenue's appeal in its entirety. The additions on account of discrepancies in bank account credits, brokers' accounts, and non-deduction of TDS were found unsustainable due to lack of proper opportunity and violation of natural justice principles. Additionally, the disallowance under section 14A was deemed inapplicable as the assessee had only invested in share application money. Case-Laws Income Tax Mon, 27 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305117