https://www.taxtmi.com/caselaws?id=306898 The Tribunal dismissed all three appeals filed by the Revenue concerning protective additions on accommodation entries, commission earned, unexplained investment in shares, and exempt LTCG entries for assessment years 2012-13 to 2014-15. The Tribunal upheld the deletion of protective additions based on the acceptance of commission income by the individual controlling the transactions, emphasizing potential further action against the assessee if substantial additions were made in the individual's hands. The case concluded on 14.12.2022 with the Tribunal's decision in favor of the assessee. en-us Wed, 14 Dec 2022 00:00:00 +0530 Fri, 20 Feb 2026 17:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306898 The Tribunal dismissed all three appeals filed by the Revenue concerning protective additions on accommodation entries, commission earned, unexplained investment in shares, and exempt LTCG entries for assessment years 2012-13 to 2014-15. The Tribunal upheld the deletion of protective additions based on the acceptance of commission income by the individual controlling the transactions, emphasizing potential further action against the assessee if substantial additions were made in the individual's hands. The case concluded on 14.12.2022 with the Tribunal's decision in favor of the assessee. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306898