https://www.taxtmi.com/caselaws?id=305547 The Tribunal partially allowed the appeals, stressing the requirement for independent inquiry and concrete evidence to substantiate the assessment. It directed the AO to accept the capital gain claim under Section 10(38) and remove the assumed commission. The Tribunal upheld principles of natural justice and emphasized the necessity of witness cross-examination. en-us Tue, 05 Apr 2022 00:00:00 +0530 Sat, 10 Dec 2022 11:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305547 The Tribunal partially allowed the appeals, stressing the requirement for independent inquiry and concrete evidence to substantiate the assessment. It directed the AO to accept the capital gain claim under Section 10(38) and remove the assumed commission. The Tribunal upheld principles of natural justice and emphasized the necessity of witness cross-examination. Case-Laws Income Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305547