https://www.taxtmi.com/caselaws?id=432906 The Tribunal upheld the decision of the ld. CIT(A) and dismissed the Revenue's appeal regarding the addition under section 68 of the Income Tax Act. It was held that since the amount in question was not received in the current year but in earlier years, no addition under section 68 was justified for the current assessment year. en-us Fri, 30 Dec 2022 00:00:00 +0530 Tue, 17 Jan 2023 06:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432906 The Tribunal upheld the decision of the ld. CIT(A) and dismissed the Revenue's appeal regarding the addition under section 68 of the Income Tax Act. It was held that since the amount in question was not received in the current year but in earlier years, no addition under section 68 was justified for the current assessment year. Case-Laws Income Tax Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432906