https://www.taxtmi.com/caselaws?id=433472 The Tribunal found that the Revenue lacked substantive corroborative evidence linking unaccounted credits to the assessee, leading to the deletion of additions made by the AO. The Tribunal emphasized the importance of concrete evidence over mere probability and upheld the appeals for multiple assessment years. The decision, issued on 25/01/2023, provided relief to the assessee by overturning the additions based on insufficient grounds. en-us Wed, 25 Jan 2023 00:00:00 +0530 Tue, 31 Jan 2023 08:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433472 The Tribunal found that the Revenue lacked substantive corroborative evidence linking unaccounted credits to the assessee, leading to the deletion of additions made by the AO. The Tribunal emphasized the importance of concrete evidence over mere probability and upheld the appeals for multiple assessment years. The decision, issued on 25/01/2023, provided relief to the assessee by overturning the additions based on insufficient grounds. Case-Laws Income Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433472