https://www.taxtmi.com/caselaws?id=437663 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 86.75 crores under Section 69A, admit additional evidence under Rule 46(A), and accept the Revised Audit Report. The Tribunal found that the cash deposits were properly explained as sales in the assessee's books, and the omission of the Jalgaon bank account initially did not materially affect the transactions. en-us Fri, 21 Apr 2023 00:00:00 +0530 Fri, 12 May 2023 08:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437663 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 86.75 crores under Section 69A, admit additional evidence under Rule 46(A), and accept the Revised Audit Report. The Tribunal found that the cash deposits were properly explained as sales in the assessee's books, and the omission of the Jalgaon bank account initially did not materially affect the transactions. Case-Laws Income Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437663