https://www.taxtmi.com/caselaws?id=441246 The Tribunal allowed the appeal, directing the AO to delete the addition made towards unexplained cash credit, emphasizing the legal requirement for incriminating material to support such additions. The Tribunal also directed the AO to delete the addition made towards agriculture income, highlighting the legislative competence regarding taxation of agriculture income. The appellant's challenge against the CIT(A)'s order was successful, emphasizing the importance of complying with tax laws and the necessity of incriminating material for additions in assessments. en-us Wed, 02 Aug 2023 00:00:00 +0530 Fri, 04 Aug 2023 07:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441246 The Tribunal allowed the appeal, directing the AO to delete the addition made towards unexplained cash credit, emphasizing the legal requirement for incriminating material to support such additions. The Tribunal also directed the AO to delete the addition made towards agriculture income, highlighting the legislative competence regarding taxation of agriculture income. The appellant's challenge against the CIT(A)'s order was successful, emphasizing the importance of complying with tax laws and the necessity of incriminating material for additions in assessments. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441246