https://www.taxtmi.com/caselaws?id=438459 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 10.84 crores, citing lack of direct evidence and necessity for corroborative evidence. The revenue's appeal was dismissed based on the lack of concrete evidence against the assessee and violation of natural justice principles due to the denial of cross-examination. en-us Mon, 29 May 2023 00:00:00 +0530 Wed, 31 May 2023 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438459 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 10.84 crores, citing lack of direct evidence and necessity for corroborative evidence. The revenue's appeal was dismissed based on the lack of concrete evidence against the assessee and violation of natural justice principles due to the denial of cross-examination. Case-Laws Income Tax Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438459