https://www.taxtmi.com/caselaws?id=435136 The Tribunal allowed the appeals for both Assessment Years 2013-14 and 2014-15, deleting the additions made under Section 68 of the Act. The Tribunal emphasized the necessity of providing an opportunity for cross-examination and conducting independent inquiries to substantiate claims of non-genuineness. en-us Thu, 09 Mar 2023 00:00:00 +0530 Mon, 13 Mar 2023 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435136 The Tribunal allowed the appeals for both Assessment Years 2013-14 and 2014-15, deleting the additions made under Section 68 of the Act. The Tribunal emphasized the necessity of providing an opportunity for cross-examination and conducting independent inquiries to substantiate claims of non-genuineness. Case-Laws Income Tax Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435136