https://www.taxtmi.com/caselaws?id=441294 The Tribunal upheld the CIT(A)'s decision to delete the Rs. 2.3 crore addition under Section 68 of the Income Tax Act. The Revenue failed to disprove the documentary evidence provided by the assessee, shifting the burden of proof. The appeal was dismissed as the Revenue did not present material to counter the evidence, leading to the deletion of the addition. en-us Tue, 14 Mar 2023 00:00:00 +0530 Fri, 04 Aug 2023 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441294 The Tribunal upheld the CIT(A)'s decision to delete the Rs. 2.3 crore addition under Section 68 of the Income Tax Act. The Revenue failed to disprove the documentary evidence provided by the assessee, shifting the burden of proof. The appeal was dismissed as the Revenue did not present material to counter the evidence, leading to the deletion of the addition. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441294