https://www.taxtmi.com/caselaws?id=434496 The appeal was partly allowed with the deletions of additions under Sections 68 and 56(2)(viib) upheld by the Commissioner of Income Tax (Appeals). The Commissioner found the assessee had provided comprehensive evidence supporting the genuineness of agricultural receipts, share premium, and loan from the holding company. The revenue's challenges were mostly dismissed, except for an incorrect statement regarding a remand report. The order was pronounced on 22/02/2023. en-us Wed, 22 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434496 The appeal was partly allowed with the deletions of additions under Sections 68 and 56(2)(viib) upheld by the Commissioner of Income Tax (Appeals). The Commissioner found the assessee had provided comprehensive evidence supporting the genuineness of agricultural receipts, share premium, and loan from the holding company. The revenue's challenges were mostly dismissed, except for an incorrect statement regarding a remand report. The order was pronounced on 22/02/2023. Case-Laws Income Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434496