https://www.taxtmi.com/caselaws?id=310154 The tribunal allowed the assessee's appeal, directing the AO to delete the addition of Rs. 1.95 crores, and dismissed the revenue's appeal, upholding the deletion of Rs. 7.1 crores by the CIT(A). The tribunal emphasized the importance of considering all evidence and providing an opportunity for rebuttal before drawing adverse inferences. en-us Mon, 28 Feb 2022 00:00:00 +0530 Mon, 09 Oct 2023 17:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310154 The tribunal allowed the assessee's appeal, directing the AO to delete the addition of Rs. 1.95 crores, and dismissed the revenue's appeal, upholding the deletion of Rs. 7.1 crores by the CIT(A). The tribunal emphasized the importance of considering all evidence and providing an opportunity for rebuttal before drawing adverse inferences. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310154