https://www.taxtmi.com/caselaws?id=307596 The Tribunal allowed the appeal, directing the deletion of additions made under sections 68 and 69C and granting the exemption claimed under section 10(38). The Tribunal emphasized the importance of concrete evidence, adherence to natural justice principles, and highlighted the inadequacy of suspicion and conjecture in making tax additions. en-us Mon, 08 Feb 2021 00:00:00 +0530 Mon, 24 Apr 2023 21:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307596 The Tribunal allowed the appeal, directing the deletion of additions made under sections 68 and 69C and granting the exemption claimed under section 10(38). The Tribunal emphasized the importance of concrete evidence, adherence to natural justice principles, and highlighted the inadequacy of suspicion and conjecture in making tax additions. Case-Laws Income Tax Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307596