https://www.taxtmi.com/caselaws?id=440885 The tribunal dismissed the revenue's appeal, affirming the CIT(A)'s decision to delete the addition on unexplained share premium receipt. The tribunal upheld the admissibility of fresh evidence, considering the evidence provided during appellate proceedings, including the application filed before the Settlement Commission. The order was pronounced in Chennai on 26th July 2023. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 09:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440885 The tribunal dismissed the revenue's appeal, affirming the CIT(A)'s decision to delete the addition on unexplained share premium receipt. The tribunal upheld the admissibility of fresh evidence, considering the evidence provided during appellate proceedings, including the application filed before the Settlement Commission. The order was pronounced in Chennai on 26th July 2023. Case-Laws Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440885