https://www.taxtmi.com/caselaws?id=436265 The Tribunal upheld the Ld. CIT(A)'s decision in the case, dismissing the Revenue's appeal on all grounds. The Ld. CIT(A) correctly restricted the addition related to investment in new property, allowed the deletion of surrendered income, and did not misread the facts, as argued by the Revenue. The Tribunal concurred with the Ld. CIT(A)'s findings based on legal precedents and evidence presented. The order was pronounced on 6th April, 2023. en-us Thu, 06 Apr 2023 00:00:00 +0530 Sat, 08 Apr 2023 08:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436265 The Tribunal upheld the Ld. CIT(A)'s decision in the case, dismissing the Revenue's appeal on all grounds. The Ld. CIT(A) correctly restricted the addition related to investment in new property, allowed the deletion of surrendered income, and did not misread the facts, as argued by the Revenue. The Tribunal concurred with the Ld. CIT(A)'s findings based on legal precedents and evidence presented. The order was pronounced on 6th April, 2023. Case-Laws Income Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436265