https://www.taxtmi.com/caselaws?id=436100 The tribunal partially allowed the appeals by deleting additions made under section 68 for capitation fees and unexplained deposits, as well as the ad-hoc disallowance of expenses. Emphasizing adherence to natural justice principles and the requirement for conclusive evidence, the tribunal found the Assessing Officer's actions unjustified, particularly due to the lack of opportunity for cross-examination and insufficient proof of alleged payments. en-us Wed, 30 Nov 2022 00:00:00 +0530 Tue, 04 Apr 2023 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436100 The tribunal partially allowed the appeals by deleting additions made under section 68 for capitation fees and unexplained deposits, as well as the ad-hoc disallowance of expenses. Emphasizing adherence to natural justice principles and the requirement for conclusive evidence, the tribunal found the Assessing Officer's actions unjustified, particularly due to the lack of opportunity for cross-examination and insufficient proof of alleged payments. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436100