https://www.taxtmi.com/caselaws?id=442923 The Tribunal upheld the CIT(A)'s decision to delete the addition under Section 68 of the Income Tax Act, noting the AO's failure to substantiate the non-discharge of onus by the assessee. The Tribunal found no fault in the CIT(A)'s order, dismissing the revenue's appeal. The cross-objection by the assessee was also dismissed as a result. en-us Wed, 06 Sep 2023 00:00:00 +0530 Tue, 12 Sep 2023 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442923 The Tribunal upheld the CIT(A)'s decision to delete the addition under Section 68 of the Income Tax Act, noting the AO's failure to substantiate the non-discharge of onus by the assessee. The Tribunal found no fault in the CIT(A)'s order, dismissing the revenue's appeal. The cross-objection by the assessee was also dismissed as a result. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442923