https://www.taxtmi.com/caselaws?id=444072 The Tribunal dismissed all grounds raised by the revenue, including the admission of additional evidence, the application of Section 2(22)(e) of the Income Tax Act, and the deletion of addition on account of brokerage and commission. The Tribunal upheld the CIT(A)'s decisions, emphasizing proper adherence to procedural rules and finding no merit in the revenue's arguments. As a result, the appeal of the revenue was dismissed on 16.06.2023. en-us Fri, 16 Jun 2023 00:00:00 +0530 Sun, 08 Oct 2023 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444072 The Tribunal dismissed all grounds raised by the revenue, including the admission of additional evidence, the application of Section 2(22)(e) of the Income Tax Act, and the deletion of addition on account of brokerage and commission. The Tribunal upheld the CIT(A)'s decisions, emphasizing proper adherence to procedural rules and finding no merit in the revenue's arguments. As a result, the appeal of the revenue was dismissed on 16.06.2023. Case-Laws Income Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444072